Forensic Accounting : An Anglo-American Comparison – Forensic Accounting in the U.S.A

The purpose of this paper is to discuss the state of forensic accounting in the United States as part of a series comparing forensic accounting in Anglo-American countries. For comparative purposes it is necessary first to establish the legal, geographic, political, and economic background of forensic accounting in the U.S. This is followed by a review of the Constitutional, judicial, legal, and regulatory framework of forensic accounting in the United States. Finally, the forensic accounting profession and the forensic industry in the United States is reviewed