Features of forensic and accounting expertise in civil and arbitration proceedings

One of the fundamental and reliable types of evidence in civil and arbitration proceedings is a forensic accounting examination, the end result of which is an expert opinion. However, at present, both in the current legislation of our state and in practice, there are many difficulties associated with the implementation of forensic accounting expertise in civil and arbitration proceedings. In this article, the author considers the concept, goals and essence of forensic accounting expertise, identifies some gaps in the legislation governing the conduct of forensic accounting expertise, and also suggests solutions.