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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 3 / 275

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© D.L. Crumbley

Definition of Forensic Accounting Litigation Service

Forensic accounting litigation services are the professional assistance accountants provide related to the litigation process. These services may involve accounting, financial, auditing, tax, quantitative analysis, and investigative and research skills, as well as an understanding of the legal process to provide assistance for actual, pending, or potential legal or regulatory proceedings before a trier of fact in connection with the resolution of a dispute between parties.

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“Briefly, forensic accounting is a science that deals with the relation and application of facts to business and social problems.” Lenny smiled and turned toward the jury. “As I tell my students, a forensic accountant is like the Columbo or Quincy character of yesteryear, except he uses accounting records and facts to uncover fraud, missing assets, insiders’ trading, and other white-collar crimes.” Lenny turned back to the pinstriped lawyer.

I.W. Collett & M. Smith, Trap Doors and Trojan Horses, Thomas Horton & Daughters, p. 76

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