| name | forensic-accounting-report |
| title | Forensic Accounting Investigation Report |
| description | Produces a litigation-ready forensic accounting investigation report structured for expert disclosure and evidentiary use. Covers financial irregularities, asset tracing, fraud analysis, quantified damages, and defensible conclusions with exhibits. Use when drafting a forensic accounting report, expert report, fraud investigation summary, asset concealment analysis, or pre-trial financial investigation materials. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/forensic-accounting-report |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | general |
| practice | litigation |
| language | en |
Forensic Accounting Investigation Report
Court-ready forensic accounting report that traces irregularities, quantifies impact, and documents evidentiary support for litigation.
Prerequisites
- Engagement scope and objectives from counsel or client
- Core financial records (bank statements, ledger, AP/AR, payroll, tax returns, contracts, correspondence)
- Case chronology and allegation summary
- Privilege or confidentiality instructions (if any)
Quick Start
Title page must include: matter name, engaging party/counsel, preparer (name, credentials, firm), date (YYYY-MM-DD), and confidentiality designation (e.g., Attorney-Client Privileged / Work Product).
Executive summary must state: time period examined, allegations investigated, key findings with quantified amounts, implicated parties/accounts, and bottom-line conclusion in neutral language.
Report Sections
Follow this order; include all sections:
- Title Page and Confidentiality
- Executive Summary — quantified findings, neutral conclusion
- Background and Objectives
- Scope and Limitations — time period, entities, accounts/systems, geographies, exclusions
- Methodology — select applicable:
- Transaction testing and exception filters
- Trend and ratio analysis
- Journal entry review
- Asset tracing / flow of funds mapping
- Net worth or source-and-use analysis
- Reconciliation and cross-source validation
- Factual Findings — each finding: ID, description, dates, amount, parties/accounts, exhibit reference
- Analysis and Damages — each category: method, amount, assumptions, supporting evidence
- Conclusions — answer each objective or state inability to conclude with reason
- Recommendations — only if requested; include priority, rationale, owner, timing
- References, Standards, and Qualifications — standards followed (AICPA SSCS, ACFE guidance, GAAS), expert disclosure per FRCP 26(a)(2) [VERIFY] or state analog, CV summary + full CV in appendix
- Appendices and Exhibit Index — each exhibit: number, description, source, Bates/location
Data Sources Table
Document every source relied upon:
