F orensic Accounting: An Anglo-American Comparison of Forensic Accounting in the U.S.A.

摘要

This paper is part of a series of papers in this issue discussing forensic accounting in Anglo-American countries. The forensic accounting profession and the forensic accounting certification industry in the U.S. are well established, but unregulated. As of this writing there are at least six corporations that issue certifications in forensic accounting, fraud examination, and financial crimes in addition to the AICPA. Some corporations are not-for-profit, some are for-profit. Some require a college degree, others do not. Some have no, or unenforceable, codes of ethics while others have strong and enforceable codes. Some have directors and officers that have neither a college degree nor a certification in forensic accounting. While many forensic accountants hold multiple certifications, the corporations themselves are in competition with the each other and at times exhibit hostility toward the others. This paper first reviews the legal, political and economic framework of the forensic accounting profession and forensic accounting certification industry in the U.S. It then provides an analysis of the state of the forensic accounting profession and certification industry in the U.S.