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 warranties -Bankruptcy, insolvency and reorganization -Securities and tax fraud -Money laundering -Business valuation -Computer forensics/e-discovery Our previous course on Introduction to Forensic Accounting explored the many processes and roles of the forensic accountant. We discussed rules of evidence and the accountants potential need to testify in a court of law. Learners came away with an understanding of the world of forensic accounting and how it may differ from the typical accountants role. Specific areas covered included: -Explored the world of forensic accounting and their role -Examined distinguishing concepts in forensic accounting -Evaluated the variances between litigation and investigative support -Identified the types of engagements completed by forensic accountants -Explored the process utilized by forensic accountants This session is designed to delve a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis Field of Study: Accounting