Forensic Accounting: Skills, Roles, and Courtroom Cases
This paper examines forensic accounting as a specialized discipline that combines accounting, auditing, and investigative skills for use in legal settings. It identifies the five most critical skills for forensic accountants—analytical ability, attention to detail, ethical conduct, oral communication, and issue identification—drawing on a 2009 AICPA survey. The paper then explores the forensic accountant's role as an expert witness, outlines their legal responsibilities under professional standards such as the AICPA Code of Professional Conduct, and analyzes two instructive court cases: Sheridan v. Sheridan (1990) and OBH, Inc. v. United States (2005). Together, these cases illustrate how forensic accountants shape legal outcomes and American jurisprudence.
- Introduction to Forensic Accounting: Definition, scope, and types of forensic accounting
- Five Critical Skills for Forensic Accountants: Top skills identified by survey of professionals
- The Role of the Forensic Accountant in the Courtroom: Expert witness functions and courtroom responsibilities
- Legal Responsibilities of a Forensic Accountant: Ethical codes, privilege, and agency-specific duties
- Two Cases Where Forensic Accountants Provided Evidence: Sheridan divorce case and OBH tax refund dispute
- Conclusion: Growth of forensic accounting and CFF credential
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What makes this paper effective
- It grounds abstract skill claims in an empirical source—the 2009 Davis et al. AICPA survey—giving the argument evidential credibility rather than relying solely on opinion.
- The two case studies (Sheridan v. Sheridan and OBH, Inc. v. United States) provide concrete, well-cited illustrations of how forensic accountants influence real legal outcomes, making theoretical points tangible.
- The paper moves logically from definition → skills → courtroom role → legal responsibility → case application → conclusion, creating a clear pedagogical arc that builds understanding progressively.
Key academic technique demonstrated
The paper demonstrates effective use of case law as evidence. Rather than simply asserting that forensic accountants are important, the author cites specific court decisions with full legal citations (e.g., OBH, Inc. v. United States, 397 F. Supp. 2d 1148) and explains precisely what the forensic accountant did and why it mattered. This technique—anchoring claims to verifiable legal records—is essential in accounting, law, and business writing.
Structure breakdown
The paper opens with a definitional introduction establishing scope and sub-types of forensic work. Two middle sections address professional competencies (skills) and practical function (courtroom role), followed by a section on legal and ethical obligations. The case study section applies all prior concepts to real disputes. The conclusion situates forensic accounting historically and notes its growing institutional recognition through the AICPA's Certified in Financial Forensics credential. Total length is appropriate for an undergraduate survey paper on a professional accounting specialty.
Introduction to Forensic Accounting
Forensic accounting is a specialized subsection of accounting that goes beyond the typical job description of an accountant. Forensic accountants use their work in courtroom and other legal settings to provide support. Their primary roles are litigation support and investigative accounting (Zysman, 2012). To fulfill these roles, forensic accountants combine accounting, auditing, and investigative skills. However, conducting investigations is only one component of a forensic accountant's job description; they must also be capable of translating their findings into understandable evidence for the courtroom. In order to do this, forensic accountants are trained to look beyond the numbers and deal with the business reality of the situation (Zysman, 2012).
Forensic accountants may perform a variety of different functions, including forensic investigations, forensic audits, internal audits, and external audits. A forensic investigation is any investigation aimed at producing evidence for the courtroom. A forensic audit is an audit conducted specifically to provide evidence for the courtroom. An internal audit is an audit performed by an employee to determine whether a company is following its own operating procedures. An external audit is an audit performed by someone outside the company.
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