The American Institute of Certified Public
Accountants (AICPA) released a report that provides guidance on how
to become a forensic accountant.

Forensic accounting encompasses collecting,
analysing and evaluating business information and is often utilised
to investigate fraud. Forensic accountants often provide evidence
for court, boardrooms or other legal and administrative venues.

AICPA published a report, Characteristics
and Skills of the Forensic Accountant
, which found 20,000 to
30,000 CPAs now provide forensic accounting services.

The report analyses the results of a survey on
the qualities attorneys, forensic CPAs and academics believe are
essential in forensic accounting.

In the survey, 78% of attorneys, 86% of CPAs
and 90% of academics said analytical ability is the most essential
characteristic of a forensic accountant.