- knowledge of theoretical, methodological and practical principles of organization and execution of forensic accounting expert examination;
- knowledge of the legal and regulatory requirements for forensic accounting expert examination, as well as certification procedure of forensic examiners and basic qualification requirements for them;
- knowledge of the order and characteristics of different types of forensic accounting expert examination, rights, duties and responsibilities of forensic experts;
- understanding of the essence of forensic accounting expert examination and its methods, as well as the order and features of their application;
- the ability to plan forensic accounting expert examination, to determine its terms, the right set of methods, necessary facilities and information for its implementation;
- the ability to execute forensic accounting expert examination of payments to contractors, transactions related to the production of goods, works, services, payments to the budget on direct and indirect taxes, etc;
- the ability to analyze information received during forensic accounting expert examination of violations in the field of financial-economic activity of enterprises, institutions, organizations, and formulate reliable conclusions based on it;
- the ability to detect violations, including tax evasion, fraud payments to contractors, stealing of inventory, etc.

- prerequisites: «Accounting», «Auditing», «Tax system», «Financial Accounting», «Accounting by types of economic activity», «Accounting and reporting in taxation».
- corequisites: «Organization and methodology of auditing».

The essence, objects and subjects of forensic accounting expert examination. Techniques and data support for forensic accounting expert examination.Regulation of forensic accounting expert examination in Ukraine. The process of forensic accounting expert examination and its stages. The organization and methods of forensic accounting expert examination of payments to contractors. The organization and methods of forensic accounting expert examination of transactions related to the production of products, works and services. The organization and methods of forensic accounting expert examination of payments with the budget by direct taxes. Methods of forensic accounting expert examination of payments with the budget by indirect taxes.

- Гуцаленко Л.В. Судово-бухгалтерська експертиза: навч. посіб. / Л. В. Гуцаленко, Г. Л. Михальчишина, В. М. Сидорчук, І. К. Пентюк. – К.: Центр учбової літератури, 2011. – 352с.
- Шило В. П. Судово-бухгалтерська експертиза: підручник / В. П. Шило, С. П. Ільїна, В. А. Шепелюк; [за ред. О. М. Брадул, В. В. Сопко]. – К.: Кондор-Видавництво, 2013. – 543с.
- Кримінальний процесуальний кодекс України ?Електронний ресурс?. – Режим доступу: www.rada.gov.ua.

- Current control (30%): oral answers, problem solving, review work;
- Final control (70%): graded credit (test).