FVC2134. Report Writing for Forensic Engagements

Forensic accountants are often called upon to produce a written report documenting their observations and conclusions. The content and structure are of great importance and likely will be the subject of significant scrutiny. The communication of complex concepts or subjects in a forensic accountant’s report is as equally important as the structure and content of the report. Whether communicated within the report or through demonstratives at trial, the visualization techniques to explain complex models can be the vital difference between the trier of fact understanding the complex subject or ignoring the forensic report due to a lack of understanding. This session will explore different types of reports, the general framework of the report structure and an overview of relevant standards. This session will also discuss how to demonstrate complex topics with visual techniques in a report and provide examples of visualization methods and graphical illustrations. Finally, the session will discuss tips and best practices, as well as identify certain pitfalls forensic accountants should seek to avoid, in preparing their reports.

Learning Objectives:

• Understand the different types of reports and the applicable standards.
• Identify important elements that should be included in the report.
• Recognize when complex information needs to be expressed graphically or through illustrations.
• Learn different illustration methods that can be used to display information both in a report and trial demonstratives.
• Learn best practices and pitfalls to avoid in preparing and communicating their report.