Forensic accounting accounting, law and criminology, etc. it is a specialized profession that uses branches of science. In other words, forensic consulting profession is a professional activity that examines the background of problems and tries to reveal the hidden situation, unlike the accounting and audit work known in financial transactions. While forensic accounting has found application in the investigation of financial crime cases in many European countries, especially in America, it has not been able to become operational in the detection of financial crimes and fraud audits in Turkey today. The aim of the research is to provide information about the concept of forensic accounting, as well as to draw attention to the importance of how the profession is perceived and why it becomes operational. In the study, document examination was used within the scope of documentary screening. According to the results of the research findings, while it has been revealed that the forensic accounting profession is needed in financial crime research and fraud audits in Turkey, it has also been determined that it should be transformed into a specialized activity by providing a legal identity to the profession by authorized institutions.
Keywords: Forensic accounting, criminal prosecution, ınvestigative accounting, financial transactions, cheating