Final answer:
A forensic accountant possesses three essential characteristics or skills: analytical skills, attention to detail, and communication skills.
Step-by-step explanation:
A forensic accountant possesses three essential characteristics/skills:
- Analytical skills: Forensic accountants must have strong analytical skills to examine financial records, identify inconsistencies or irregularities, and uncover evidence related to financial crimes.
- Attention to detail: Due to the complex nature of financial data, forensic accountants must have a keen eye for detail to spot discrepancies and discrepancies in financial records.
- Communication skills: Forensic accountants need effective communication skills to present their findings in a clear and concise manner, both verbally and in written reports.