The main types of forensic economic expertise are:
– 11.1 Research of accounting, tax accounting and reporting documents;
– 11.3 Research of documents on economic activity of enterprises and organizations.
The objects of study of all types of forensic economic examinations may be the same documents, but each of them examines the data they contain in its aspect. The basis for the division of forensic economic expertise into types should be the subject of the expertise and its content.
Forensic economic examination is a study of production and financial and economic activities of enterprises, which within the current legislation is carried out by a person with special knowledge in the field of accounting (expert accountant), in order to provide an opinion on the range of issues raised by the inquiry authorities, investigation or trial. Forensic accounting examination determines the correctness of the reflection of the facts of financial and economic activities of the enterprise (firm), organization, institution in the documents of accounting and reporting.
Forensic economic expertise, like any official activity, has its subject clearly defined by the laws governing its activities and competence.
Legislation regulating forensic examination consists of the Law “On Forensic Examination” of February 24, 1994 № 4038-XII as amended and the Instruction on Appointment and Conduct of Forensic Examinations and Expert Examinations of 08.10.1998 № 53/5 as amended and supplemented, Scientific and methodological recommendations on the preparation and appointment of forensic examinations and expert studies in the wording of the order of the Ministry of Justice of Ukraine dated 26.12.2012 501950/5, other regulations.
Our specialists will conduct economic expertise qualitatively and objectively both by court decision (law enforcement agencies) and at the request of a person or a lawyer.
The timing of the economic examination depends on the level of complexity of the case and the number of documents to be studied.
We provide advice on the feasibility of the examination, we help to determine the necessary subtype of examination.