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The manual is a summary of the educational and regulatory literature cited in the list of references. It covers the subject and methods, techniques and methods of forensic accounting. The material is grouped into sections defined by the curriculum of this subject, which facilitates its assimilation, and therefore can be used as a reference outline for independent study of the discipline by cadets, students and masters studying in the speciality "Law". It may be useful for law enforcement officers and regulatory authorities, primarily in terms of preventive measures to prevent offences in the economic sphere and in the fight against economic crime.