Abstract: The research subject is scientific and methodological patterns of a judicial expertise in the field of accounting research of state-funded organizations which are the most sensitive to corruption-related offences. The research object is investigatory and expert assessment of the use of the results of judicial accounting expertise for proving in investigating corruption-related crimes. Special attention is given to particular problems related to the mechanism of use of the results of such accounting research by investigators. To acquire evidentiary information about the case, one needs to analyze the report of an expert accountant as a possible evidence, while it is not possible to attach it to the case without its legality assessment. Only a careful reading of the research results by the person, who has initiated expertise, can help detect corruption-related circumstances. The authors of the article attempt at covering the range of problems which can lead to the consideration of a report of an expert accountant as an incomopetent evidence. On the other hand, the authors note that the analysis of accounting expertise helps investigators to establish or check facts not available to other experts. The scientific novelty of the research consists in the fact that the authors attempt at forming an overall picture of the mechanism of the use of judicial accounting expertise results for the investigation of corruption-related crimes. 
 

Abstract: The research subject is the scientific, organizational and methodical regularities of judicial and examination activities during the research of finance-credit relations. Special attention is given to the key provisions of finance-credit examinations and the peculiarities of their commissioning. The author uses the categories and laws of dialectical and formal logic along with general scientific methods of scientific cognition (observation, description, comparison, systematization, formalization, etc.), and specific methods (comparative-analytical and system-structural). The author also uses the techniques of the interdisciplinary approach since the research requires knowledge in the field of procedural and substantive law, theory of court examination, economics and banking law, which determines the comprehensive nature of the research. From the viewpoint of modern scientific knowledge, the author attempts to analyze court examination as an independent class of judicial economic examinations which includes objects, subclasses, typical tasks and scientific and methodical recommendations for law enforcement officers about commissioning such examinations. The research addresses the main provisions of the subtheory of a judicial finance-credit examination which either haven’t been described sufficiently enough in the scientific works, or haven’t been systematised. The author’s recommendations are aimed at unification of the judicial practice of commissioning and assessment of the results of a judicial finance-credit examination. The formation of a comprehensive idea about this examination and its modern state is necessary for the implementation of its possibilities by an investigator, a court or an inquiry officer within criminal proceedings. The result of the research is the development of recommendations for law enforcement officers about the peculiarities of commissioning of a court tax analysis in governmental and nongovernmental criminal expertise institutions connected with the peculiarities of preparation of research objects and the specificity of issues subject to the consideration of a court expert; the author formulates the list of questions to an expert.