Abstract:

The beginning of the 21st Century brings major financial scandals and after that a new profession appear - forensic accountant - for fraud checkups, and this profession and this accounting`s area, forensic accounting, became very soon much known.

This paper presents, first of all, what a forensic accounting engagement is and, more specific, what corrective measures are used by beneficiary bodies in the case of unclear, incomplete or inexact Forensic Accountants' Report according the Romanian Codes of Civil and Penal Procedure.