The role of forensic accountants in American criminal and civil litigation has become more visible with Ponzi schemes and scandals coming to the fore, says Ronald L. Durkin, senior managing director of Durkin Forensic. The forensic accountant must reconstruct how a fraud took place by sifting vast numbers of records, but also by filling in gaps where records are missing. Communication skills can be key as the forensic accountant must explain his findings in court, Durkin says.

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