The AICPA issued new standards for those that perform forensic accounting services engagements.
The standard defines forensic services as those “provided for investigation or litigation”.
To read more about the release of standards, go to: https://www.journalofaccountancy.com/news/2019/jul/forensic-accounting-aicpa-standards-201921580.html
To review the Statement on Standards for Forensic Services No. 1, go to: https://www.aicpa.org/content/dam/aicpa/interestareas/forensicandvaluation/resources/standards/downloadabledocuments/ssfs-no-1.pdf