Modern aspects of conducting forensic accounting expertise in Ukraine

Abstract

Accounting expertise is an independent source of evidence in legal proceedings. The article presents the peculiarities of forensic accounting in Ukraine, highlights the contemporary key issues of theoretical and practical nature that exist in the activity of the forensic accountant, as well as suggests ways of their solution, which are aimed at the prospects of the development of the profession of forensic accountant. The issue of liability is one of the main issues that should be resolved only by the investigator and the court on the basis of the analysis of all the circumstances of the case. A forensic accountant has the right to investigate the actual compliance of officials with the requirements of regulatory and legal acts within the framework of accounting, which does not mean resolving the issue of the responsibility of these persons, since the basis for liability for the damage caused is the employee's guilt, which is proven in court.