Forensic accounting is all about following the money trails.

This may sound simple, and as a concept it is, but the reality also is that those who have handled the money, usually do not want the trail followed as it may not only lead to them, but also back to their “offending”.

Forensic Accountants are skilled at examining evidence to determine where the money came from, to whom it went, how it got there and the forms that it may have changed into along the way.

This does not mean that it’s all numbers and “accounts”. That is only part of the Forensic Accountants area of investigation. Asset tracing, people tracing and linking the two together at critical times are often pivotal to establishing a causative link to prove offending.

Once the investigation is completed and reporting undertaken the next critical step will be to give evidence in court.

It is here that the integrity, independence and veracity of the Forensic Accountant’s work are really tested. It is also where many persons aspiring to be Forensic Accountant’s fall short.