Forensic accounting
Tools, resources and information to support forensic accountants in their professional practice.
In Brief
- Our network of CA Forensic Accounting Specialists shares practical insights, expertise and emerging developments in forensic accounting.
- We support members with targeted resources, technical guidance and information relevant to forensic accounting engagements.
- If you have the relevant skills, experience and knowledge, can apply to become a recognised CA Forensic Accounting Specialist.
What is forensic accounting?
Forensic accountants investigate financial information to uncover, analyse, and explain irregularities, often in situations involving fraud, disputes, or legal action. Their work brings together accounting, investigation, and law.
Forensic accountants specialise in investigating and analysing complex financial matters, particularly in the context of disputes, investigations and potential legal proceedings. They examine financial records and data to uncover facts, assess financial impact and explain what has occurred.
Engagements commonly include post acquisition disputes, economic loss and damages calculations, insolvency matters, fraud investigations, computer forensics and business valuations. Forensic accountants often work alongside legal advisers, insolvency practitioners, regulators and other experts.
While not all matters result in formal litigation, forensic accountants are required to prepare their work to a standard suitable for use in a court of law. Their analysis and reports are objective, evidence based and designed to withstand legal and regulatory scrutiny.
As a CA providing forensic accounting services, their work is governed by Chartered Accountants Australia and New Zealand’s (CA ANZ) professional and ethical framework.
- For members in Australia, this includes the Code of Ethics and professional standards issued by the Accounting Professional & Ethical Standards Board (APESB) including APES 215 Forensic Accounting Services.
- For members residing or practicing in New Zealand, this includes the NZICA Rules, Code of Ethics and other professional standards.
Ways to get involved
As a member you can stay up to date in a few ways including:
- joining the Forensic Accounting Specialist Advisory Group (FA SAG) to provide guidance to CA ANZ on matters relevant to forensic accounting and the specialist community
- attending complimentary forensic accounting events held throughout the year
- participating in the CA Forensic Accounting Conference held every two years
- joining the Forensic Accounting community on My CA to connect, share knowledge and collaborate with members working in, or interested in, forensic accounting.
Join this exciting field
Become a CA Forensic Accounting Specialist to have your skills, knowledge and experience formally recognised.
Learn moreTools and resources - useful links
Forensic Accounting Specialist Advisory Group (FA SAG)
Our Forensic Accounting Specialist Advisory Group (FA SAG) is made up of highly experienced CA Forensic Accounting Specialists. They provide expert knowledge, insights and practitioner perspectives to support CA ANZ’s Specialisations Portfolio. The FA SAG serves as a feedback and engagement forum by:
- providing ideas and advice on the development of specialist CPD, conferences and related learning activities
- contributing insights to the development of tools, resources, guidance materials and advocacy submissions relevant to forensic accounting
- sharing industry, regulatory and competitive landscape insights to help inform CA ANZ’s priorities
- supporting connection and engagement with the broader specialist community and relevant stakeholders and promoting understanding of specialist valuation work within the profession and the wider market.
The FA SAG supports CA ANZ by stimulating robust, high-quality discussion and providing informed advice to strengthen confidence in decision making.
Join the FA SAG
If you are interested in joining the FA SAG, please complete the Expression of Interest form. The Specialisations Team will review your responses and reach out to you to arrange a meeting. If successful, we will provide you with the Terms of Reference, introduce you to the group and invite you to future meetings.
Access formMeet our FA SAG Members
More information
For more information on the field of Forensic Accounting and other issued standards visit the Accounting Professional & Ethical Standards Board website.
Find out moreCA Library
CA Library offers a wide range of eBooks, audiobooks and articles on forensic accounting and fraud. Explore resources from technical guides on forensic accounting processes to short histories of major scams and financial fraud. To help you get started, we’ve created a reading list—all included in your CA membership.
Visit the CA Library