Final answer:
Tort Law is typically the area of private law that does not commonly involve the services of forensic accountants. Forensic accountants are usually involved in financial-related disputes and investigations within private companies, not in personal injury or wrong claims.
Step-by-step explanation:
The student's question pertains to the divisions of private law in which forensic accountants are commonly employed. The divisions given in the options are: Partnership Law, Tort Law, Sales Law, and Contract Law. Among these, Tort Law is the area that typically does not involve the services of forensic accountants as frequently as the others. Forensic accountants are more commonly associated with financial disputes and investigations, such as in the case of embezzlement, larceny, and issues related to partnerships and contractual agreements, rather than torts, which are generally about personal injuries or wrongs not arising out of contracts or similar obligations.
Courts, both state and federal, handle civil and criminal law matters. Criminal law involves government-established rules and punishments for actions that can harm others. Contrarily, civil law deals with disputes between private parties. Forensic accountants mainly assist in private disputes that involve financial complexities, which may be part of civil litigation, not criminal.
A private company can be in the form of a sole proprietorship, partnership, or a corporation without publicly issued stock. Forensic accountants often work with these entities to resolve financial disputes or to investigate financial irregularities within the company itself or in transactions with other parties.