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Forensic accounting deals with past financial data and various accounting activities for settling current or prospective legal disputes or using such data for projecting future financial data to resolve legal disputes. The unit includes several main areas of forensic accounting: litigation support, business valuations, economic and commercial damages and specialized areas. As forensic accounting and fraud auditing are related, the unit covers the basics of fraud and connected topics. This subject develops basic and advanced skills required from forensic accountants: investigative techniques, interviewing witnesses and perpetrators, engagement management, evidence collection and analysis, report writing and testifying in court. Students will analyse typical situations where forensic accountants are involved and will be able to provide relevant analysis and recommendations.