What is the main role of a forensic accountant in criminal cases?

The main role of a forensic accountant in criminal cases focuses on analyzing financial records for fraud. Forensic accountants are specifically trained to detect and investigate financial discrepancies, irregularities, and fraudulent activities by examining financial documents, transactions, and records meticulously. They apply their expertise in accounting principles alongside investigative skills to identify misappropriations of funds, embezzlement, money laundering, and other financial crimes. Their findings can be instrumental in building cases against individuals or organizations involved in fraudulent activities.

In contrast, handling legal documents pertains more to legal professionals such as lawyers. Testifying in court about physical evidence is the role of forensic experts in various fields, such as forensics or criminal investigation, who deal with tangible evidence rather than financial records. Collecting evidence from crime scenes is another area typically reserved for crime scene investigators or law enforcement rather than forensic accountants. Thus, analyzing financial records for fraud distinctly characterizes the primary responsibilities of forensic accountants in the context of criminal cases.