Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects
<b>Subject.</b> This article deals with the issues of determining the amount of income received from the implementation of illegal entrepreneurial activities, through the production of forensic accounting expertise. <b>Objectives.</b> The article aims to develop specific practical recommendations to use the forensic accounting expertise to determine income from illegal entrepreneurial activities in the investigation of illegal entrepreneurship. <b>Methods.</b> For the study, we used the methods of analysis, synthesis, systematization, and generalization. <b>Results.</b> The article presents a procedure for determining the income received by a commercial organization or an individual entrepreneur, in the process of forensic accounting expertise. It defines and proposes to apply a sequence of actions of the chartered accountant in solving the problem of determining the amounts of income from illegal entrepreneurial activities. <b>Conclusions and Relevance.</b> When investigating crimes related to the implementation of illegal business activities, it is impossible to do without the use of special economic knowledge. Forensic accounting expert examination is one of the most common forms of using such knowledge in the investigation of crimes under Art. 171 of the Criminal Code of the Russian Federation "Illegal Entrepreneurship". The methodology and organization of accounting expertise should be constantly developed and improved. The results of the study are of an applicable nature and can be used in the organization and production of forensic accounting expert examination in the practice of investigating crimes related to the implementation of illegal entrepreneurial activities.