In forensic accounting services, the CPA is hired as a consultant for a company, develops findings and conclusions, and presents recommendations. Generally, the services are performed only for the use and benefit of the client. Forensic accounting services include using knowledge, experience, and training to uncover money laundering, financial misrepresentation, tax and securities fraud, and other types of fraud which continue to be prevalent and are increasing in frequency. The forensic accountant must be more creative in finding malfeasance, as the perpetrators are becoming more creative in their commission of it.
