Forensic accounting is a combination of accounting and investigative techniques used to discover financial crimes. One of the key functions of forensic accounting is to explain the nature of a financial crime to the courts. Forensic accounting entails the use of tracing funds, asset identification, asset recovery, and due diligence reviews

Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct.
Forensic accounting is a specialized field that combines accounting skills with investigative and fraud detection expertise. Forensic accountants examine financial information to identify and investigate evidence of financial crimes, such as fraud, embezzlement, and money laundering.

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