Forensic Accounting Engagements

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    Hello, I wanted to introduce myself to the community and see if there is interest in starting a discussions on forensic accounting. That may seem a little off topic at first blush but it is strongly integrated with IRS representation and all the dilemmas and pitfalls that can arise when engaged to find fraud in an organization. Often, if fraud is found, it extends to the filed tax returns. Resolving the mess can encompass many of the aspects we talk about here. Just briefly, I worked for over 2 and 1/2 decades as an IRS Agent first as a Revenue Agent and then as a Special Agent. I retired a few years ago and started my practice in forensics accounting, tax and IRS dispute resolution. I found Eric and have learned a tremendous amount from him even though I worked in a similar world for decades. If there is interest in this topic let’s get a discussion going on our experiences because I am sure I can learn from you and I also have a few experiences I can share that may be useful.

    • This topic was modified 1 year, 9 months ago by Sandi Leyva.

    Hi James,

    I’d love to learn more about forensic accounting. It’s a subject that’s always interested me, and it sounds like a good niche in need of qualified people to do the work.

    I’d also like to learn more about your work at the IRS. I’ve always said that it would be interesting to work for the IRS, learn the ins and outs, and then use that knowledge to help taxpayers.

    Rachel Kennerly

    Eric Green

    James and I need to record a program on forensics and IRS investigations. Stay Tuned…


    I would love to hear something on forensic accounting. You mentioned something about that on the last webinar and the lawyer I work with at the Tax Court calendar call program in Phoenix has suggested that I do some forensic accounting, something that I’m currently looking into again. I also realize that it’s something I’m doing on almost every engagement and I’m not charging enough, probably.

    • This reply was modified 1 year, 9 months ago by Sandi Leyva.
    James Wade


    From one James to another, I would love to hear more about forensic accounting and how I can use it in my resolution work.

    Jim Wade

    Starla Smith

    I also have interest in this area. I recently complete the CFE certification process, and am looking for ideas on how to get started with obtaining work in this field.


    Interesting comments on Daubert from The Stanford Encyclopedia of Philosophy

    6.3 Scientific method in the courtroom

    Philosophical positions on the scientific method have also made it into the court room, especially in the US where judges have drawn on philosophy of science in deciding when to confer special status to scientific expert testimony. A key case is Daubert vs Merrell Dow Pharmaceuticals (92-102, 509 U.S. 579, 1993). In this case, the Supreme Court argued in its 1993 ruling that trial judges must ensure that expert testimony is reliable, and that in doing this the court must look at the expert’s methodology to determine whether the proffered evidence is actually scientific knowledge. Further, referring to works of Popper and Hempel the court stated that

    ordinarily, a key question to be answered in determining whether a theory or technique is scientific knowledge … is whether it can be (and has been) tested. (Justice Blackmun, Daubert v. Merrell Dow Pharmaceuticals; see Other Internet Resources for a link to the opinion)

    But as argued by Haack (2005a,b, 2010) and by Foster & Hubner (1999), by equating the question of whether a piece of testimony is reliable with the question whether it is scientific as indicated by a special methodology, the court was producing an inconsistent mixture of Popper’s and Hempel’s philosophies, and this has later led to considerable confusion in subsequent case rulings that drew on the Daubert case (see Haack 2010 for a detailed exposition).

    Eric Green

    Jim, lets schedule a forensic program after we get through the deep dive training in January.

    Scott Wallace

    I would love to learn more about the topic! Thank you for offering your expertise.

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