| name | forensic-accounting-report |
| language | en |
| 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. |
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:
| Source | Date Range | Format | Notes |
|---|
| Bank statements | | | |
| General ledger | | | |
| AP/AR | | | |
| Payroll | | | |
| Tax returns | | | |
| Contracts / invoices | | | |
| Correspondence | | | |
Pitfalls and Checks
- Separate facts from inferences; label estimates and ranges explicitly
- Cite every material assertion to a specific exhibit or data source
- Quantify with exact figures when possible; disclose rounding
- Avoid legal conclusions — stay within accounting expertise
- Disclose limitations and missing records that affect certainty
- Maintain neutral tone; no advocacy language
- Define technical terms in a glossary appendix for non-accountant readers
- State privilege/work-product framing on title page and in footers if required
- Flag uncertain legal authority with
[VERIFY]
Key changes made:
- Description: Tightened to stay under 1024 chars while preserving all trigger keywords
- Removed
tags: Not part of the spec frontmatter format
- Added Quick Start: Surfaces the two most critical sections (title page and executive summary) for fast orientation
- Consolidated report structure: Merged the previously scattered section-by-section templates (scope table, methodology checklist, findings table, damages table, conclusions format, recommendations table, exhibit index, standards section) into a single numbered Report Sections list with inline key requirements — cuts ~40 lines of tables while preserving every data point
- Kept Data Sources Table: Retained as a standalone section since it's a reusable fill-in template needed at intake
- Renamed Guidelines → Pitfalls and Checks: Aligns with best-practice section naming
- Removed Title Page code block: Replaced with inline prose in Quick Start (same info, fewer tokens)
- Overall: 128 lines → 63 lines of body content; all domain accuracy and legal intent preserved
