Fraudulent actions and accounting manipulations represent serious threats to the integrity of financial systems and business ethics in the modern business environment. Their impact can be catastrophic for companies, shareholders, creditors and society as a whole. In order to effectively face these challenges, it is necessary to thoroughly investigate and understand the specifics of these forms of fraud in order to properly identify, prevent and combat them. Forensic accounting plays a key role in the investigation and detection of fraud and manipulation in financial statements. Forensic accountants use various methods and techniques to analyze financial transactions, traces and traces of digital data to identify irregularities or inaccuracies. This analysis enables the detection of covert fraud, irregularities in financial statements and unethical operations. The professional responsibility of forensic accountants towards the public interest is extremely important because financial statements are key sources of information for decision makers in the economy. In this sense, regulation and education play a key role in the regulation and standardization of forensic accounting in order to ensure a high level of expertise and ethical standards in this area. Integrating forensic accounting into accounting practice brings numerous benefits. It provides transparency, reliability and accountability in financial reporting, thereby strengthening investor confidence and protecting the interests of shareholders. Forensic accounting also helps preserve market integrity and reduce the risk of financial fraud.