Forensic Accounting Articles


How Can a Forensic Accountant Assist With a Dairy Farm Loss?

How can a forensic accountant assist with a dairy farm loss? Typically, a trigger event causes a farm to impede its operations. MDD may be retained when this occurs to quantify the loss from milking operations or other aspects. Background on the Dairy Farm Industry Looking at historical dairy farm statistics, we can see that……

Carbon Capture – Is it Really Going to Materialise?

Before we discuss the carbon capture process and how it is used, it is worthwhile conceptualising the carbon emissions emitted worldwide and why different technologies, including carbon capture, must be considered as part of the energy transition. As can be seen from the chart below, emissions are increasing and continue to rise year-on-year, bringing us……

Beyond the Fraud Triangle: Navigating Fraud Risks in Today’s Business Landscape

FRAUD. A five-letter word with consequential effects on individuals, organizations, and the economy as a whole. Fraud can be defined as an intentional act of deception in order to acquire something of value, whether it be a personal or financial gain. Fraud is a leading concern in our society as technological advancements have revolutionized the……

Natural Gas – The Past, Present and Future

There has been a significant push towards transitioning to cleaner and renewable energy sources, moving away from fossil fuels due to their environmental impact. By looking at the past, the present and the future, the question remains: can we realistically achieve a complete phase-out of fossil fuels? Why is the energy transition important? This chart……

Is Your CPA a Historian or a Trusted Advisor?

One adage that I hold true is that the direction of one’s life can be determined by the relationships that one keeps. My grandmother said it a little more plainly: “Show me your friends and I will tell you your future.” Having held roles as a CPA and a surety professional, I can attest that……

High Grade Ore And A Question Of Indemnity

When a mine suffers business interruption, the issue of high grading can come into play.  The question is whether insurers should actually benefit. Mining business interruption insurance and the principle of indemnity is no simple matter. Take the case of a mine that has a 20-year life span and a one-year interruption. It could be……