White Collar Criminal Investigations

Forensic_AccountingBoth the prosecution and the defense sides of a criminal matter may require the skills of a Forensic CPA.

The Prosecution Side

In a criminal prosecution of white collar crime, the prosecution wants to achieve a conviction, seek restitution and send a message that such crimes will not be tolerated.  The federal, state and local prosecutors may use the services of a Forensic CPA to unravel the transactions and present the evidence in a manner that can be understood by a jury.  Forensic CPAs perform a variety of services for prosecutors which often begin with identification of the relevant documents and information that will ultimately serve as the evidentiary basis for the prosecution’s case. After assistance with the data collection phase, Forensic CPAs are often directed to focus on specific transactions or classes of transactions and report their observations of any patterns or anomalies identified.  These observations, coupled with the results of email analyses, witness interviews and other information, further clarify the theory of the case.  The Forensic CPA is often asked to determine what scheme(s) may be in effect and their financial impact on the victims, and to explain both the mechanics of the schemes and how they were disguised.  Additionally, the funds lost to these schemes must be traced and any assets acquired with these funds must be identified for possible forfeiture and seizure.
Susan Brown has assisted the prosecution side in cases ranging from employee theft, forgery, malfeasance in office, payroll fraud, conspiracy and misappropriation of public funds.