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Forensic Accountant: Innate Trait or Acquired Skill? 2014 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/2825 N. Arežina G. Knežević N. Simeunović S. Vukićević The recent wave of corporate fraudulent financial reporting asked for global reforms in corporate governance, as well as in financial reporting, in order to regain investors’ trust. In the current business environment there is a high demand for the forensic accountants because of their knowledge of different areas, including accounting, auditing, law and various investigative skills. However, the questions are what skills forensic accountants should have, and whether we are talking about innate traits or skills that could be learned by experience. In this paper, we will try to sublimate the experiences and opinions of various authors in order to determine which skills and traits are relevant for the profession of forensic accountants. Furthermore, we will present the main results of research dealing with this issue conducted by the American Institute of Certified Public Accountants (AICPA). conferenceObject 131 134 10.15308/finiz-131-134 FINIZ International Scientific Conference Singidunum University 2014, Belgrade, Serbia