Iryna Vasylko and Iryna Kyrieieva, Associate Professors of the Department of Legal Support of Economic Activity of the Faculty No. 6, Artem Dobrovinskyi, Senior Lecturer of the Department and a Lawyer Veronika Popova conducted a joint binary lesson on the topic "Forensic accounting expertise" in the discipline "Fundamentals of Economic Theory and Forensic Accounting" for 1st year students of the Faculty No. 6 of Kharkiv National University of Internal Affairs.
Veronika Popova acquainted students with the concept of "forensic accounting expertise". Forensic experts of the Independent Institute of Legal Expertise (hereinafter - IILE) specialize in conducting accounting examinations in civil, administrative and economic cases. Today accounting examination is the most effective way to protect or accuse a person of committing actions of a financial and economic nature.
Forensic accounting expertise is a financial and economic study of controversial financial situations in the economic activity of a company or enterprise. Financial and accounting examination is carried out on the basis of accounting data and financial reporting.
Forensic accounting expertise helps to resolve the following issues:
Forensic accounting is closely related to other types of economic expertise. If necessary, IILE specialists can also conduct tax and credit expertise in case of necessity, as a need for a comprehensive examination often appears.
The lawyer explained the main differences between the appointment of forensic accounting in civil and criminal proceedings.
Students learned about the subtypes of economic expertise: accounting and tax accounting; financial and economic activities; financial and credit operations.
Veronika Antonivna noted that forensic activity are carried out by state specialized institutions, their territorial branches, expert institutions of communal ownership, as well as forensic experts who are not employees of these institutions, and other specialists (experts) in the relevant fields of knowledge in the order and on conditions specified by the law. She emphasized the main differences between accredited forensic experts and expert institutions (institutes), and revealed questions that should be asked to an expert.
Veronika Popova noted that the general provisions on forensic examination, which are enshrined in the Law of Ukraine "On Forensic Examination", according to Art. 1 of the Law "forensic examination is an examination by an expert on the basis of special knowledge of material objects, phenomena and processes, which contain information about the circumstances of the case, which is in the process of pre-trial investigation or court" are covered.
The lawyer acquainted the applicants for higher education with the provisions of the Criminal Procedure Code of Ukraine, the Civil Procedure Code of Ukraine, the Instruction on the appointment and conduct of forensic examinations and expert examinations, the Law of Ukraine "On Forensic Examination".
Applicants for higher education found out that in practice, forensic accounting is more often appointed in criminal proceedings under Art. 190 "Fraud", Art. 191. "Appropriation, misappropriation of property or taking it by abuse of official position ", Art. 364 "Abuse of power or official position".
She acquainted students with the work of the Unified State Register of Judgments - a source of current judicial practice and application of laws and regulatory and legal acts (https://reyestr.court.gov.ua/).
At the end of the lecture Veronika Antonovna gave examples from her practice and told about the need to create own name and reputation in the legal field.
Department of Public Relations of KhNUIA
