THE ROLE OF THE ACCOUNTANT AS A FORENSIC ACCOUNTING EXPERT IN JUDICIAL PROCEEDINGS

Abstract

This study aimed to analyze the role of the accountant as a forensic accounting expert in judicial proceedings, focusing on the technical and ethical competencies required, professional working conditions, and the contribution of the expert report to judicial reasoning. A qualitative, exploratory and descriptive study was conducted through a bibliographic and documentary review with thematic synthesis. The analytical corpus comprised four normative documents and eight academic studies published between 2016 and 2026, organized into four analytical axes covering regulation and competencies, education and qualification, professional difficulties, and the evidentiary role of the expert report. The findings indicate that the usefulness of expert work depends on the combination of professional qualification, technical knowledge, independence, methodological clarity and the ability to communicate conclusions in a manner understandable to the court. Recurring challenges were also identified, including insufficient documentation, deadlines, fees, practical experience and the need for continuous updating. It is concluded that the expert report does not determine the judicial decision, since its assessment belongs to the judge, but it may provide relevant technical support when prepared within the scope of the examination and when it presents method, reasoning and answers to the questions in a coherent manner. Expert qualification should therefore be understood as one of the factors supporting the reliability and usefulness of technical evidence, without being treated as an automatic guarantee of a particular judicial outcome.