LIMITS OF THE COMPETENCE OF A FORENSIC ECONOMIC EXPERT

Abstract

The article examines the issue of defining the limits of the competence of a forensic economic expert in criminal, civil, commercial, and administrative proceedings. The relevance of the topic is substantiated in the context of the growing number of forensic economic examinations related to the investigation of economic offenses, analysis of financial and business transactions, accounting and tax documentation, as well as verification of documentary evidence supporting losses, calculations, and conclusions made by regulatory authorities. The study emphasizes that forensic economic examination is a procedural form of applying specialized economic knowledge, whereas audits, inspections, and reviews perform control and verification functions and therefore cannot be equated with expert examination. It is determined that the competence of a forensic economic expert includes the examination of submitted materials, documentary and arithmetic verification of financial indicators, assessment of the validity of calculations, and evaluation of the compliance of business transactions with primary documents and accounting records. At the same time, the expert is not authorized to independently collect evidence, conduct audits instead of supervisory authorities, establish facts of legal violations, identify responsible persons, or provide legal assessment of the actions of participants in proceedings. The article systematizes the key differences between the functions of a forensic economic expert, an inspector, and an auditor and outlines the practical significance of correctly formulating the questions submitted for expert examination. It is concluded that adherence to the limits of competence of a forensic economic expert is a necessary condition for ensuring the relevance, admissibility, and evidentiary value of the expert opinion.