Clearly laying out key ideas and arguments that support divorce proceedings are becoming a critical success factor for forensic accountants who consult in this area. As author, Dan Roam The Back of the Napkin by Dan Roam asserts visual thinking is critical in the business world and forensic accounting is no exception.  For the forensic accountant, specializing in divorce consulting, being able to effectively create visual tools such as tables, charts, diagrams, and graphs can help make and emphasize key points that are critical for laying out financial information before a judge. 

Questions:

1.  What are examples of the areas where a CPA and forensic accountant can help develop and illustrate financial matters in a divorce?  What basic financial accounting concepts are important to understand for an accountant specializing in this area?

2.  Explain why communication skills are so important for forensic accountants that specialize in divorce engagements.

3.  Why would a forensic accountant need to use the imagination part of Dan Roam’s concept of visual thinking? 

Source: Dow, Alexis. (2009). When and How to Use a Forensic Accountant in Your Divorce. THE OREGON DIVORCE BLOG October 26, 2009 (Retrievable at http://oregondivorceblog.com/wordpress/2009/10/when-and-how-to-use-a-forensic-accountant-in-your-divorce/)
Roam, Dan (2010). The Back of the Napkin promo video. BNET (Retrievable at http://www.bnet.com/2422-13724_23-196933.html# )