--- name: forensic-accounting-report title: Forensic Accounting Investigation Report description: Produces a litigation-ready forensic accounting investigation report structured for expert disclosure and evidentiary use. Covers financial irregularities, asset tracing, fraud analysis, quantified damages, and defensible conclusions with exhibits. Use when drafting a forensic accounting report, expert report, fraud investigation summary, asset concealment analysis, or pre-trial financial investigation materials. author: CaseMark author_url: https://github.com/CaseMark/skills/tree/main/skills/legal/forensic-accounting-report license: Apache-2.0 version: 0.1.0 execution_mode: open jurisdiction: general practice: litigation language: en --- # Forensic Accounting Investigation Report Court-ready forensic accounting report that traces irregularities, quantifies impact, and documents evidentiary support for litigation. ## Prerequisites 1. Engagement scope and objectives from counsel or client 2. Core financial records (bank statements, ledger, AP/AR, payroll, tax returns, contracts, correspondence) 3. Case chronology and allegation summary 4. Privilege or confidentiality instructions (if any) ## Quick Start Title page must include: matter name, engaging party/counsel, preparer (name, credentials, firm), date (YYYY-MM-DD), and confidentiality designation (e.g., Attorney-Client Privileged / Work Product). Executive summary must state: time period examined, allegations investigated, key findings with quantified amounts, implicated parties/accounts, and bottom-line conclusion in neutral language. ## Report Sections Follow this order; include all sections: 1. **Title Page and Confidentiality** 2. **Executive Summary** — quantified findings, neutral conclusion 3. **Background and Objectives** 4. **Scope and Limitations** — time period, entities, accounts/systems, geographies, exclusions 5. **Methodology** — select applicable: - Transaction testing and exception filters - Trend and ratio analysis - Journal entry review - Asset tracing / flow of funds mapping - Net worth or source-and-use analysis - Reconciliation and cross-source validation 6. **Factual Findings** — each finding: ID, description, dates, amount, parties/accounts, exhibit reference 7. **Analysis and Damages** — each category: method, amount, assumptions, supporting evidence 8. **Conclusions** — answer each objective or state inability to conclude with reason 9. **Recommendations** — only if requested; include priority, rationale, owner, timing 10. **References, Standards, and Qualifications** — standards followed (AICPA SSCS, ACFE guidance, GAAS), expert disclosure per FRCP 26(a)(2) [VERIFY] or state analog, CV summary + full CV in appendix 11. **Appendices and Exhibit Index** — each exhibit: number, description, source, Bates/location ## Data Sources Table Document every source relied upon: | Source | Date Range | Format | Notes | | --- | --- | --- | --- | | Bank statements | | | | | General ledger | | | | | AP/AR | | | | | Payroll | | | | | Tax returns | | | | | Contracts / invoices | | | | | Correspondence | | | | ## Pitfalls and Checks - Separate facts from inferences; label estimates and ranges explicitly - Cite every material assertion to a specific exhibit or data source - Quantify with exact figures when possible; disclose rounding - Avoid legal conclusions — stay within accounting expertise - Disclose limitations and missing records that affect certainty - Maintain neutral tone; no advocacy language - Define technical terms in a glossary appendix for non-accountant readers - State privilege/work-product framing on title page and in footers if required - Flag uncertain legal authority with `[VERIFY]` --- **Key changes made:** - **Description**: Tightened to stay under 1024 chars while preserving all trigger keywords - **Removed `tags`**: Not part of the spec frontmatter format - **Added Quick Start**: Surfaces the two most critical sections (title page and executive summary) for fast orientation - **Consolidated report structure**: Merged the previously scattered section-by-section templates (scope table, methodology checklist, findings table, damages table, conclusions format, recommendations table, exhibit index, standards section) into a single numbered **Report Sections** list with inline key requirements — cuts ~40 lines of tables while preserving every data point - **Kept Data Sources Table**: Retained as a standalone section since it's a reusable fill-in template needed at intake - **Renamed Guidelines → Pitfalls and Checks**: Aligns with best-practice section naming - **Removed Title Page code block**: Replaced with inline prose in Quick Start (same info, fewer tokens) - **Overall**: 128 lines → 63 lines of body content; all domain accuracy and legal intent preserved