Forensic accountants specialize in applying financial skills and investigative frameworks to solve financial problems, operating under the law of evidence. This includes expertise in financial accounting, knowledge of fraud, and an understanding of the business environment and the legal process. In general, forensic accountants are like financial detectives, using their knowledge and experience to investigate various forms of evidence, including accounting documents, bank statements, and even digital data, to uncover the truth behind the figures. Forensic accountants trace the financial path of suspects to find evidence linking them to wrongdoing. Forensic accountants' work includes investigating fraud cases when fraud is suspected in an organization.

Forensic accountants examine accounts and related documents to find evidence of fraud, such as embezzlement, forgery, or bribery. Civil dispute resolution involves resolving business disputes, such as contract litigation or claims for damages. Forensic accountants analyze financial data to assess the value of damages in environmental cases.

Forensic Accountants as Witnesses: Forensic accountants testify in court as auditors, witnesses who detect fraud and wrongdoing, provide opinions on damage assessments in economic or environmental cases, and provide professional opinions to the court. They serve as expert witnesses in criminal, civil, and administrative court cases, such as money laundering, tax evasion, and environmental damage cases.

Forensic accountants are a new profession, playing a key role in evidence discovery in this era of technological change and playing a crucial role in preventing economic crimes.