The forensic Accountant is a bloodhound of Bookkeeping. These bloodhounds whiff out fraud and felonious deals in bank, commercial reality or from any other association’s fiscal records. They hound for the conclusive attestations. External Adjudicators find out the deliberate misstatements only but the Forensic Accountants find out the misstatements designedly. External adjudicators look at the figures but the forensic adjudicators look beyond the figures. Forensic accountant takes a more visionary, skeptical approach in examining the books of Account. They make no supposition of application integrity(if they can assume so also there's no need for their appointment) show lower enterprises for the arithmetical delicacy have nothing to do with the Accounting or Assurance norms but are keen in exposing any possibility of fraud. In addition to the technical knowledge about the ways of chancing out the frauds one needs tolerance and logical mindset. One has to look beyond the figures and grasp the substance of the situation. It’s principally the work of the intelligent accountants. He needs to question putatively benign document and look for inconsistencies. He searches for substantiation of felonious conduct or assists in the determination of, or disproof of, claimed damages. Hence the researcher has named the content “Forensic Account and its role in Fraud Detection”. The study will prop in laying a solid foundation for design and perpetration of forensic account practices in India. Further the study will also help colorful policy makers to borrow the good practices in order to cover an association from fiscal frauds, the design would be helpful for the scholars and independent researchers who may further do the research.

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Keywords: Accounting, Forensic, Integrity, Fraud, Investigation, Misstatements, Auditor’s, Assurance, Criminal.