Introduction When you think of the term forensics, what comes to mind? For the younger readers CSI probably rings a bell, while the elder crowd would probably think of Quincy. Both TV shows glorified the acts of forensics in a medical sense. But a lesser-known form of forensics has been growing in use around the world. In light of recent accounting scandals throughout the world, investors and regulators have searched for various different methods to improve the safety of investors through more diligent accounting reporting practices. The Sarbanes-Oxley Act (SOX) was introduced in 2002 in response to various accounting scandals. Its objective was to create more stringent compliance requirements for various accounting practices at publicly traded companies. As a result, the new requirements of SOX have created a growing demand for forensic or investigative accounting. The following paper outlines what a forensic accountant is, where and when the profession began, where it is going in the future, and looks at the Center for Financial Research & Analysis. What is Foren......

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