What Does a Forensic Accountant Do?

Forensic accounting is a well-known American scholar Larry. D. larryCrumbley proposed in his book "Legal and Investigation Accounting": "Legal accounting refers to the use of accounting expertise and methods to confirm, record and process past financial data or accounting activities. , Extraction, classification, reporting and inspection to resolve current or anticipated legal issues, or to analyze future financial data to predict future financial data to resolve relevant legal issues.

Forensic Accountant

Forensic accounting is the combination of accounting, legal knowledge, and

History of Forensic Accountants

Forensic accounting can be traced back to the United States in the 1940s. During World War II, the United States FBI employed more than 500 accountants as special agents from December 1940 to June 1941, inspecting and monitoring financial transactions totaling approximately $ 538 million. This should be the earliest forensic accounting business undertaken by an accountant.

In 1946, the American Merrick. Palebot, a partner in an accounting firm, first used Forensic Accounting as a word in an article published in 1946. He mentioned in the article: "During World War II,

United States:

1988, United States

Forensic accounting application conditions

All students who have been audited by the American Institute of Forensic Accountants can register for the exam;

Examination time and registration

The national unified examination time is in the last week of April and October each year, and the registration process starts two months in advance;

Examination subjects and methods:

Examination subjects: Advanced Forensic Accounting (Comprehensive All)

Examination method: a comprehensive test, including single (150), multiple choice (30), the specific time is set to 180 minutes, the system automatically shuts down when the test time is reached.

Exam location: Computer-based exam (any area with internet access in accordance with the US test method)

Exam pass rate: Each exam is a random selection of multiple choice questions from the test bank. Eligibility criteria: A score of 70% is qualified

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