A specialized area, forensic accounting uses investigative ability together with accounting and auditing to scrutinize financial records for indications of fraud, corruption, or legal infractions. In legal cases or criminal inquiries, forensic accountants expose irregularities, track illegal activities, and deliver straightforward, evidence-based knowledge by examining sophisticated financial records. Presenting results in a manner that will hold up in court, their work frequently helps with corporate inquiries, insurance claims, litigation, and regulatory compliance.