ABSTRACT

In fulfilling any of these roles, forensic accountants offer many skills to assist the attorney. Forensic accountants have specialized education and experience in working with trial attorneys and in uncovering accounting, tax and financial facts and issues in the discovery process. They also have the skills

and know-how necessary to issue an expert’s report that will assist the engaging attorney and the trier of fact to understand the accounting, tax, and financial issues, and to reach logical conclusions and testify on them. An attorney may try to address all these matters without the assistance of a qualified accounting expert, but, even if he has the technical skills to do this work himself, the time and effort required to conduct these activities will limit his ability to properly prepare the case. By assigning the accounting investigation and related tasks to the accounting expert, the attorney can devote his attention to overseeing the entire case.