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This chapter is excerpted from 'Forensic Accounting and Financial Statement Fraud, Volume II'. Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The organization of the book provides maximum coverage and flexibility in choosing the amount and order of materials on forensic accounting and financial statement fraud (FSF) theory, education, and practice. This book is organized into two volumes; each volume can be utilized separately or in an integrated form. The first volume, entitled 'Fundamentals of Forensic Accounting' consists of five chapters presenting a road map for various fraud and non-fraud services performed by forensic accountants. The second volume, entitled 'Forensic Accounting Performance', consists of five chapters addressing fraud and nonfraud forensic accounting practices and performance. Chapter 1 discusses roles and processes of forensic accounting. Chapter 2 describes forensic accounting techniques. Chapter 3 describes roles and responsibilities of corporate gatekeepers including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Chapter 4 presents challenges and opportunities in forensic accounting in the areas of litigation consulting and expert witnessing. Chapter 5 discusses emerging issues in forensic accounting.