Accounting and financial statement frauds have existed for years and will continue to exist. Although the magnitude of these frauds causes damage to the economic system, the magnitude of the fraud rates experienced has brought to the forefront the need for competent people in financial matters in the legal system. This need has led to the emergence of the forensic accounting profession. Forensic accountants are able to detect fraud and corruption in financial statements in a professional manner by going beyond traditional auditing techniques and assist the legal system at every stage with these competencies. In this respect, forensic accounting is undoubtedly one of the effective methods in detecting fraud in the globalizing world. In this study, forensic accounting is examined in the theoretical framework. In this study, it is aimed to contribute to the literature by providing information about the scope and characteristics of the forensic accounting profession, which is not yet at the desired dimensions in our country, as well as to attract the attention of all stakeholders to be recognized as a profession by emphasizing the necessity of forensic accounting. Keywords: Forensic Accounting, Forensic Accountancy, Professional