A forensic accountant is generally an accountant with expertise in detecting financial fraud or manipulation in personal and business tax returns, bank accounts, investment accounts, retirement accounts, broker accounts, offshore accounts, cash, cryptocurrency, jewels, art, cars, yachts, airplanes, real estate, life insurance policies, and related financial documents. This financial investigation work is often referred to as tracing, financial tracing, or asset tracing, and generally involves “following the money” by tracing a piece of financial information or data back to its source.

In divorce litigation—and especially in high-asset or high-net-worth divorces in which there is significant marital or community property—any financial manipulation or fraud of personal or business finances may have a significant effect on the marital or community property that is available for division, and on spousal support and child support payment amounts. One or both spouses in a divorce may hire a forensic accountant to discover any hidden assets or manipulated financial documents that may prevent the court from having an accurate accounting of the marital or community property assets and the spouses’ incomes.

In Idaho, forensic accountants play a crucial role in divorce litigation, particularly in cases involving high assets or high net worth. Idaho is a state that recognizes community property law, which means that all property acquired during the marriage is considered jointly owned by both spouses and should be divided equally upon divorce. A forensic accountant's expertise in uncovering financial fraud and tracing assets is invaluable in ensuring an equitable division of marital property. They are skilled in examining a wide range of financial documents and assets, from tax returns and bank accounts to investments and luxury items. If one spouse is suspected of hiding assets or manipulating financial information to influence the division of property or the determination of spousal and child support, a forensic accountant can be hired to investigate and provide evidence to the court. Their findings can have a significant impact on the financial outcomes of the divorce, including the division of assets and the calculation of support payments. It's important to note that the use of forensic accountants must comply with Idaho's legal procedures and evidentiary rules to ensure that their findings are admissible in court.