ABSTRACT
Forensic accountants must gather evidence to support an investigation of a šnancial crime. Too oƒen this takes much time and eŸort to gather and compile. ‚e objective of this chapter is to show the forensic accountant what evidence is admissible in both civil and criminal court proceedings. ‚e Federal Rules of Evidence (FRE) are used in this chapter; therefore, forensic accountants should check with local prosecutors to ensure these rules are applicable to local courts.
