Understanding the Basic Structure of the Legal System

This course provides an overview of the legal, judicial, and regulatory environment in which a forensic accountant may practice. We will introduce you to the basics of civil and criminal laws, dispute resolution, and federal and state rules of evidence and procedure. The course also provides an overview of the federal and state courts and an introduction to other applicable laws, regulations, guidance, and agencies relative to the work of the forensic accountant.

• Define the purpose of the U.S. Code.
• Describe the basic elements of applicable state statutes.
• Distinguish available alternative dispute resolution (ADR) options.
• Explain the federal and state rules of evidence that directly apply to the work of the forensic accountant.
• Explain the federal and state rules of procedure that directly apply to the work of the forensic accountant.
• Describe the structure of the United States federal and state court systems.
• List applicable laws, regulations, guidance, and agencies relative to the work of the forensic accountant.