Object of research is the process of special knowledge usage as a basis of accounting and analytical support of accounting expertise, which is assigned in process of case investigation Purpose of research: development of suggestions and recommendations on improving accounting and analytical support of accounting expertise to provide complete and objective accounting data usage, which is a part of materials of case investigation connected with economic violations and arguments Methods of research: induction, deduction, theoretic generali-zation, comparison, abstraction, concretization, modeling, ob-servation, analysis, synthesis The theoretical and practical results: essence of knowledge of accounting specialists as a basis of accounting and analytical provision of accounting expertise has been grounded; definition of accounting expertise objects has been specified, and the recommendations for improving the organization and methodic of such knowledge application for treating in expert examination evidences with accounting, analysis and control data has been developed. The scientific novelty lays in grounding of the essence of knowledge of accounting specialists as a basis of accounting and analytical provision of accounting expertise and developing of the recommendations on improvement the organization and methodic of such knowledge application for treating evidences, which contain accounting, analysis and control data in expert examination in particular: for the first time: the methodic docu-ments sufficiency estimation, provided for an expertise, by an expert-accountant has been developed, which enables to define the completeness of provided documents for an expertise as well as to raise the level of accounting expertise operativeness; general and individual expertise methodic for expert examination has been developed, which contributes into completeness and adequacy of accounting data and control results usage for solving cases and disclosing crimes; the structure of computer software has been suggested,which allows to raise an effective-ness of expert-accountant's activity and provides his independence; the issues have been improved as follows: recruiting procedure of the specialists', who may be involved in investigating accounting data and control results in case investigation, has been developed, which contributes into objectiveness of estimation of the special accounting knowledge of the application to be involved as an expert-accountant; the order of accounting expertise realization, which is assigned in the process of case investigation, by clarifying its stages as well as the order of working out general algorithm of an expert-accountants actions within accounting expertise process, which provides an effective distribution of working time and high quality of expert examination results; accounting expertise objects classification, which contributes into raising an effectiveness of the expert-accountant examination methodic and expert-accountant conclusions groundness; the issues have under gone the further de-velopment as follows: the requirements to the specialists, who may be involved as an expert-accountant, by distinguishing two levels in the special knowledge structure, which allows to estimate objectively the specialists abilities to be an expert-accountant; the set and order of business control methods application, which can be used by an expert-accountant, which increases accordance of expert examination with the legal requirements; methodic of expert examination of accounting data, formed in computer sphere, which allows to reduce time expenses on accounting expertise and raises its reliability. Extent of implementation: thesis results have been implemented into practical activity of security institutions and business entities of Zhytomyr region: Auditing firm Midsnell Group International (MGI) "Consulting LTD", Regional Direction of Security Service of Ukraine in Zhytomyr region. Some results were used in study process at Zhytomyr State Technological University in teaching "Accounting Expertise", "Control and Revision", "Auditing Organization and Methodic". Efficiency of implementation: allows to increase the qualitative level of special accounting knowledge application in the accounting expertise for needs of administration of justice Sphere of usage: activity of accounting specialists as expert-accountant's in process of case investigation
