FEATURES OF FORENSIC ACCOUNTING EXPERTISE AND CERTAIN ISSUES OF ITS NORMATIVE AND LEGAL REGULATION

Abstract

The essence of forensic accounting expertise as an important tool of detection and prevention of offenses in the economic sphere is considered. The significance of the legislative regulation of forensic expertise for the proper organization and practical implementation of one of the most common types of forensic expertise - forensic accounting - is revealed. Attention is focused on certain legislative contradictions that take place in the normative and legal regula-tion of organization and implementation of expert activities in Ukraine. The views of various scientists regarding the interpretation of the content and purpose of forensic accounting expertise were studied. The peculiarities of forensic accounting expertise and its use during the consideration of criminal, procedural cases based on formulated objective conclusions with the application of special knowledge have been determined. Forensic accounting expertise is defined as a study by specialists who have special knowledge in the field of accounting, economic control and economic analy-sis of information regarding the performed economic transactions, which is recorded in the accounting system (primary documents, accounting registers, reports), which is carried out during pre-trial investigative actions and court proceed-ings with the aim of drawing up a conclusion based on the list of issues determined by the bodies of inquiry, preliminary investigation or court. Emphasis is placed on the problems related to the use of the results of forensic accounting exper-tise in judicial practice, in particular regarding the participation of a forensic expert in the consideration of cases, giving priority to the conclusions of experts as a source of evidence over other evidence, underestimation of the role of a forensic accountant activity during the consideration of some crimes. The expediency of introducing a separate nor-mative-legal act aimed at regulating the organizational foundations of forensic accounting expertise and the procedure for involving an expert accountant in the judicial process has been recognized. Attention is focused on the need for unified professional and qualification requirements for specialists who conduct forensic accounting expertise, as this can help to achieve its effectiveness. The directions of further scientific research aimed at establishing the theoretical and applied aspects and the role of forensic accounting expertise during legal proceedings in cases of administrative offenses have been determined.