Forensic Accountants in White Collar Criminal Defense
By Jeff Grant
Forensic accountants play a critical role in white collar criminal defense — both in investigating the government's financial analysis and in building the defense's own case. Understanding what they do and when to engage one can be critical to a defense strategy.
What Forensic Accountants Do in White Collar Cases
In white collar criminal matters, forensic accountants typically:
- Analyze financial records to understand the transactions at the heart of the case
- Review and challenge the government's loss calculations (which are central to sentencing guidelines)
- Identify errors or alternative interpretations in the government's financial analysis
- Assist counsel in understanding complex financial instruments, accounting standards, and industry practices
- Prepare exhibits and testify as expert witnesses
- Assist in preparing financial disclosures required for sentencing
Why Early Retention Matters
The earlier a forensic accountant is engaged, the more value they can add. Early retention allows them to assist with pre-indictment investigations, grand jury strategy, and the development of defense theories before the government has fully built its case.
Waiting until trial preparation to engage a forensic accountant limits their ability to influence strategy and can mean critical financial documents or analyses are not fully developed in time.
Our February 2026 Tuesday Night Speaker Series featured Anthony Bracco and Brian Sanvidge of Anchin Accountants & Consultants on this exact topic. Read the recap.
