Learning Unit 4 explains that accountancy professionals play a specific role in the 'correction' phase of fraud response. The article describes the SIU's referral of evidence to the National Prosecuting Authority (NPA), asset preservation orders, and civil proceedings. Evaluate which accounting professional specialisation in Learning Unit 5 is most central to these corrective activities, and explain why.

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The external auditor, who prepares the annual financial statements needed as evidence in court.

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The forensic accountant, who investigates the evidence of financial crime, traces money flows, and prepares expert reports for court.

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The management accountant, who prepares the cost-benefit analysis of the prosecution process.

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The financial accountant, who prepares the reconciliation statements showing how much money was stolen.

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The tax professional, who ensures that the recovered funds are correctly declared as income by the government.

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Learning Unit 4 explains that accountancy professionals play a specific role in ...

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