How to Prepare Forensic Accounting Report?

Forensic accounting is the process that combine accounting, auditing in order to investigate the company’s fraud. The objective of forensic accounting is to collect the evidence of a financial crime to bring to the court.

A forensic Accountant is a qualified accountant who looks beyond the number on the financial statement. They focus on the context and real circumstance which impact the business transactions. They are highly likely to explain the real situation to the court regarding the nature related to financial crime.

Moreover, insurance company tends to use the forensic accountant to investigate the claim which is subject to fraud. They help to ensure that the client does not make a false claim or fake the accident.

How to Prepare Forensic Accounting Report?

Forensic accounting reports summarizing the event and make it easy for users. It should be simplifying the meaning and use simple language which not requires high technical to understand.


The report should begin with a summary of the event from the start to the end.

This section should include other basic information such as sender, recipient, and the subject of investigation. It also specifies the time spent during the investigation.


In this section, the accountant must state clearly the scope which reflects the basis of judgment. It is very important for both accountants and the related parties which engage with.

Scope of work also protects the accountant incase of other serious issues which happens outside the scope. For example, the accountant is investigating one company and issue an opinion on this company only. They are not able to know about the other companies which under the same control.

Investigate and Finding

Accountant should summary the important finding which leads to the conclusion at the end of the investigation. The finding should be in chronological order, so it helps the reader to catch up and get a full understanding. Each finding must attached with the source and how it is collected.


At the end of the report, an accountant must make a conclusion depending on the findings collected. It should answer the question clearly. And this conclusion can be used as evidence in the court, they are will to explain to the court if necessary.