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.

Financial forensic engagements may fall into several categories. For example:

• Economic damages calculations, whether suffered through tort or breach of contract
• Post-acquisition disputes such as earnouts or breaches of warranties
• Bankruptcy, insolvency and reorganization
• Securities and tax fraud
• Money laundering
• Business valuation
• Computer forensics/e-discovery

Previous courses have overviewed:

• Introduction to forensic accounting
• Preparing to become a forensic accountant: focus on investigative and documentation techniques

This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.