A forensic accountant is to accounting what a forensic medical expert is to a medical doctor. The forensic accountant goes beyond the numbers, or behind the numbers, to decipher and explain for others, and sometimes for a court proceeding, what a transaction or series of transactions may mean in lay person's terms. Often this requires a reconstruction of a series of events, with incomplete or missing information. A thief or embezzler, usually attempts to hide their crimes. So the forensic accountant, who may also be a CPA and also a CFE (Certified Fraud Examiner), is an expert in the "science" of accounting, and also the forensic skills required for developing and presenting evidence suitable for a legal proceeding.