Introduction In this document, you will read about the five (5) most important skills that a forensic accountant must possess and evaluate the need for each skill. The presentation includes a discussion regarding the relationship between expertise and its application to business operations. The paper describes the role of a forensic accountant within a court environment, the legal responsibility that a forensic accountant has while providing services to a business, and finally, the paper also presents two (2) cases where forensic accountants they provided vital evidence in one case and summaries of the two cases and the importance of the role of forensic accountants during each case. The five (5) most important skills a forensic accountant must possess and evaluate the need for each skill. Be sure to include a discussion regarding the relationship between the skill and its application to business operations. To begin, we define forensic accounting as the specialized practice area of ​​accounting designating liabilities arising from actual or anticipated disputes or litigation. The word "Forensic" means "suitable for use in a court of law", and it is to this standard and this potential outcome that forensic accountants generally have to work. Professionals working in this forensic accounting career have many responsibilities and can be critically important in providing the most accurate, complete, and efficient breakdown of financial data (Rothberg A. F, 2012). According to Rothberg they investigate white collar crimes such as corporate fraud, incorrect financial reporting and illegal investment schemes the frameworks that a forensic accountant must demonstrate include1] strategic critical......half of the document......calculate values and provide evidence of hidden resources These results of their analytical report and the evidence presented were accepted by judge and saved time in decision making. Conclusion This research helped me gain a clearer understanding of the five (5) most important skills a forensic accountant must possess and evaluate the need for each skill for the various investigative matters for which he or she is hired. This, along with the case study, presented the importance of forensic accountants in today's business world. I would recommend that forensic accountants be engaged by the plaintiff/prosecution, defense or court to instruct the judge on fraud-related issues relevant to the matter at hand; and both private and public organizations employ the services of forensic accountants to avoid losses and fraud. .