Forensic Accountants and Auditors

Forensic accountants and auditors, sometimes known as investigative accountants, investigative auditors, and certified fraud examiners, use accounting principles and theories to support or oppose claims being made in litigation. Like other accountants and auditors, forensic accountants are trained to analyze and verify financial records. However, forensic accountants use these skills to identify and document financial wrongdoing. They prepare reports that may be used in criminal and civil trials. The word "forensic" means "suitable for a court of law, public debate, or formal argumentation." There are approximately 1.1 million accountants and auditors, a category that includes forensic accountants and auditors, employed in the United States.