Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. For example:

Economic damages calculations, whether suffered through tort or breach of contract.Post-acquisition disputes such as earnouts or breaches of warrantiesBankruptcy, insolvency and reorganizationSecurities and tax fraudMoney launderingBusiness valuationComputer forensics/e-discovery

This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.