Divorce — even "friendly divorce" — is a stressful, emotional, and difficult process. When one spouse takes advantage of the other spouse to obtain a better financial settlement by intimidation, concealment, deceit, or breach of spousal duties, it may be characterized as fraud. Forensic CPAs should be able to discover, disclose, and assist the attorney in property recovery or rights obtained improperly or by fraud.
Taking up where A CPA's Guide to Family Law Services (Business Valuation/Litigation Services Practice Aid 05-1) leaves off, Forensic Accounting for Divorce Engagements: A Practical Guide features example-type situations and it also discusses the applicability of these situations. Designed as a full-spectrum, how-to reference for divorce engagements, the second edition of this Guide takes the forensic CPA through the investigation process and delves into:
For general information on family law, refer to A CPA's Guide to Family Law Services, Practice Aid 05-01, which describes the range of CPA services that could be performed in family law, and the CPA's role in family law litigation. In contrast, Forensic Accounting for Divorce Engagements: A Practical Guide begins where the Practice Aid leaves off: it is a comprehensive guide to the full spectrum of marital fraud.
