Forensic Accounting is the integration of accounting, auditing, and investigative skills. In some instances, forensic accounting techniques play an integral part in the business valuation process, and particularly in a contentious litigation support engagement.

A Forensic Accountant is often retained to analyze, investigate, interpret, and report upon complex financial and business related transactions in the following areas:

• Post-acquisition disputes
  
  
• Bankruptcy, insolvency, and reorganization
  
  
• Business valuation
  
  
• Divorce engagements
  
  
• Reconstruction of Accounting Records

Forensic Accountants usually do not provide opinions in the traditional sense, but are trained to look beyond the numbers and deal with the business reality of a situation. These engagements are very unique and are tailored to the individual circumstances surrounding the matter. The work performed and reports issued will often provide answers to the how, where, what, why, and who. Forensic Accounting continues to evolve in terms of utilizing technology to assist in engagements to identify inconsistencies.

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