Final answer:
The first forensic accountant is Frank J. Wilson, who played a crucial role in convicting Al Capone of tax fraud in 1931 by analyzing his complex financial records.
Step-by-step explanation:
The individual widely recognized as the first forensic accountant is Frank J. Wilson. Frank Wilson was instrumental in the downfall of the notorious gangster Al Capone, who was finally convicted of tax fraud and sentenced to prison in 1931. While Capone was known for his involvement in organized crime during Prohibition, earning his wealth primarily through the sale of alcohol, it was Wilson's forensic accounting skills that unraveled the complex web of financial transactions Capone used to conceal his illicit income. Wilson and his team sifted through Capone's financial records, which led to the successful conviction on the grounds of tax evasion.