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Phase 3 — Obtain the Core Documents · 10 min read
Obtain the Core Documents
The finite list of records a forensic accountant actually needs — and how to request them.
01The request list
You do not need everything. You need the documents that reconcile to each other, because fraud lives in the gaps between them. Request these by name and by period.
- Federal and state business returns, three to five years, with all schedules and K-1s.
- General ledger and trial balance, exported, not summarized.
- Bank and merchant processor statements — the processor is the honest witness to revenue.
- Accounts payable and receivable aging, plus the vendor master list.
- Payroll registers and officer compensation detail.
- Loan agreements, personal guarantees, and any UCC filings.
- Operating agreement, cap table, and every amendment.
- Fixed asset schedule and depreciation detail — assets sold quietly still leave the schedule.
02Reconcile revenue three ways
Compare tax return revenue, bank deposits, and merchant processor settlements for the same period. Three numbers that should match and do not is the cleanest finding you will ever hand an expert.
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