who is widely recognized as the first forensic accountant
History of accounting Modern Accounting is a product of centuries of thought, custom, habit, action and convention. Two concepts have formed the current state of the accountancy profession. Firstly, the development of the double book-keeping system in the fourteenth and fifteenth century and secondly, accountancy professionalization which was created in the nineteenth and twentieth centuries. [32] The modern profession of the chartered accountant originated in Scotland in the nineteenth century. During this time, accountants often belonged to the same associations as solicitors, and the latter solicitors sometimes offered accounting services to their clients. Early modern accounting had similarities to today's forensic accounting:[33]