Forensic accounting is a specialized field that combines accounting, auditing, and investigative skills to examine financial records and transactions. Professionals in this area, known as forensic accountants, often work to uncover fraud, embezzlement, or other financial discrepancies. They analyze complex financial data to provide evidence that can be used in legal proceedings. These accountants may assist in various situations, such as criminal investigations, civil litigation, or insurance claims. Their work often involves preparing detailed reports and presenting findings in court, making their expertise valuable in both legal and business contexts.