Forensic Accounting Expertise in Modern Conditions: Development Trends, Problems and Challenges

In modern conditions characterized by the dynamic development of the economy, the complexity of financial calculations, the active introduction of information technology in all areas of activity, and constantly changing legislation, forensic accounting expertise is of particular importance, which is one of the tools for the economic protection of the state as a whole and individual individuals and legal entities. The purpose of the work was to identify and systematize the main trends in the development of forensic accounting expertise in the economy of the Russian Federation, its key problems and current challenges. The results of the study can be used to further improve the methodology of conducting a forensic accounting examination.