Forensic Accountant

Office of Chief Trial Counsel

Salary Range: $96,340 - $128,454

FLSA: Exempt / Union Represented

This position allows for up to four days of remote work.

About the Office

The Office of Chief Trial Counsel (OCTC) is the enforcement arm of the attorney discipline system. The office handle intake, investigation, and prosecution in State Bar Court of allegations that attorneys have violated the State Bar Act or the Rules of Professional Conduct. The office also receives, reviews, and investigates complaints alleging unauthorized practice of law by non-attorneys.

About This Job

The Office of Chief Trial Counsel’s Forensic Accountant will work directly with attorneys and investigators to investigate discipline cases against California licensed attorneys involving complex financial transactions, including fraud and the potential misuse and misappropriation of client trust account funds.

The Ideal Candidate

Will have the ability to collaborate effectively with a team, experience with planning and conducting investigations into complex financial transactions, and the ability to provide expert testimony in court regarding investigation findings. At a minimum, the candidate will hold a CPA license and have a minimum of five years professional paid experience that would demonstrate sufficient academic and professional accounting experience to qualify as an expert witness in the area of forensic accounting.

Definition

Under general supervision, a Forensic Accountant will work with investigators and attorneys to perform complex financial investigations; analyze financial records to detect fraud, misappropriation, or other violations of laws or rules; testify in court; and perform related work, as required.

Distinguishing Characteristics

This is an experienced, journey-level classification responsible for performing the full range of duties related to investigations involving the analysis of financial records. Work is performed with considerable latitude and use of independent judgment, and the incumbent is expected to investigate both routine and complex cases independently. A Forensic Accountant typically reports to an Assistant Chief Trial Counsel.

Examples of Essential Duties

Duties may include, but are not limited to, the following:

• Working collaboratively to plan, organize, direct, and conduct investigations of complex financial transactions, including analysis of financial records, digital files, and other related documents and automated financial systems utilizing a variety of professionally accepted accounting methodologies, to identify evidence of financial fraud, misappropriation, or commingling, including tracing the sources of funds deposited and the disposition of disbursements.
• Analyzing financial records to determine if laws or rules have been violated (e.g., fraud, misappropriation, commingling);
• Analyzing a subject’s internal controls for opportunities for fraud, misappropriation, or commingling, drawing conclusions about the appropriateness of those controls, and making recommendations to improve those controls.
• Examining and analyzing audits and compilations prepared by Certified Public Accountants (CPAs) and other internal and external auditors.
• Comparing financial records to determine discrepancies.
• Assisting attorneys or investigators in interviewing respondents and witnesses to obtain information regarding financial transactions and activities.
• Identifying records and books to subpoena.
• Providing expert testimony in court regarding audit findings and accounting procedures.
• Assisting attorneys and investigators in preparing cases for prosecution and trial, including preparing persuasive compilation exhibits.

Employment Standards

Knowledge of

• Principles and practices of electronic data processing necessary to audit financial records.
• Analytical software, such as EXCEL and ACCESS
• Advanced understanding of one or more of the basic accounting processes(e.g., U.S. Generally Accepted Accounting Practices (GAAP), Corporate Filings and Financial Statements).
• Forensic accounting or conducting audits or reviews.
• Compliance review.
• Technical proficiency with computer applications.

Ability to:

• Plan, organize, direct, and conduct investigations of complex financial transactions, including analysis of financial records, digital files, and other related documents and automated financial systems utilizing a variety of professionally accepted accounting methodologies to identify evidence of economic fraud or criminal or unethical activity.
• Analyze and evaluate financial data and draw conclusions and make recommendations.
• Prepare comprehensive, complex accounting and statistical reports.
• Investigate and reconstruct books and records that have been destroyed or falsified.
• Prepare graphical representations of findings and conclusions.
• Utilize analytical software and compile data base materials.
• Provide expert testimony in court regarding audit findings and accounting procedures.
• Determine where the evidence for reconstructing financial transactions can be developed.
• Identify and detail probable cause in financial transactions that could be used in a declaration for a subpoena for financial records.
• Work cooperatively with other staff in a team environment.
• Effectively communicate and work with investigators and attorneys, and other personnel.
• Provide a written or verbal summary of audit findings, trends, and potentially fraudulent activity.
• Create professional work products utilizing computer applications such as Microsoft Word, Excel and Access.

Minimum Qualifications:

• Possession of an active Certified Public Accountant (CPA)License issued by the California Board of Accountancy (CBA) under the California Department of Consumer Affairs or equivalent.

A minimum of five years of professional paid experience would demonstrate sufficient academic and professional accounting experience to qualify as an expert witness in forensic accounting.

Education:

• Bachelor’s degree in finance, business, or accounting is required; a master’s degree is preferable.

Experience:

• Prior experience working with law enforcement, public or private sector financial investigations, or the insurance industry in performing duties of this nature.

Applicants who meet the Minimum Qualifications will be required to successfully complete the State Bar’s selection process for this classification.

License, Certificate, and Registration Requirements:

• Possession of an active Certified Public Accountant (CPA)License issued by the California Board of Accountancy (CBA) under the California Department of Consumer Affairs or equivalent. CPA certification must be maintained throughout employment. Professional designation as a Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), and/or Certified Internal Auditor (CIA) is highly desirable.

We are a diverse, equitable, and inclusive workplace where all of our employees and prospective employees experience fairness, dignity, and response.