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Regulations for forensic accountants outline some of the fundamental principles that must be observed by accountants when conducting an investigation into a specific individual
Regulations for forensic accountants outline some of the
fundamental principles that must be observed by accountants when
conducting an investigation into a specific individual. A recent
ruling by the Accountants Division provides further guidance on the
principle of hearing both sides of the argument. In this case, the
Accountants Division ruled that:
There is no rule requiring a forensic accountant to submit his
findings to the investigated party first and only subsequently to
the other parties involved.
The forensic accountant was justified in refusing a request of
the investigated party for access to the entire draft report,
including additional findings as there was no reason to allow this
from the point of view of 'due care'.
There is no general rule requiring a forensic accountant to
hear all members and former members of the supervisory body
separately.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
