New field of expertise Forensic Accountancy
The number of financial and economic offenses in the Dutch crime figures continues to increase. Examples of these offenses are various types of fraud, money laundering and forgery. Therefore the NRGD is working on the standardization of Forensic Accountancy as a new field of expertise.
Increasingly, also in criminal law, an appeal is made to experts with financial and economic expertise. This specific expertise can be brought in by a forensic accountant. A forensic accountant is often, but not exclusively, concerned with the prevention and detection of fraud. He can play a role in legal proceedings concerning the provision of evidence and if applicable, determining the size of a confiscation claim.
In 2013, an earlier attempt to standardize Forensic Accountancy turned out to be untimely. With the possible extension of the NRGD to administrative and civil law in mind, support for standardization is growing and seems more relevant than ever.
Discussions between various stakeholders from the field are currently taking place and a new version of the Standards is being worked on. The new field of expertise is expected to open for registration in 2021.