Forensic Accounting Services

Forensic Accounting Services provided by members to clients or employers comprise expert witness services, lay witness services, consulting expert services and investigation services. A key focus of APES 215 Forensic Accounting Services (APES 215) is on the members’s professional obligation as an expert witness as well as the disclosures that a member is required to make in an expert witness report to a court. APES 215 also includes professional requirements in respect of false or misleading information and changes in opinion, quality control and professional fees.