Object of research is the process of forensic accounting ex-pertise which is carried out according to the resolution of the court or security institutions as well as the actions of an expert accountant. Purpose of research: grounding of the theoretical principles as well the development of measures on the improvement of the forensic accounting expertise organization, its efficiency and re-sults' quality estimation Methods of research: historical method, methods of induction and deduction, theoretical generalization, analysis, synthesis, observation, grouping, causative-consecutive relation, abstract and logics. The theoretical and practical results: the theoretical principles have been grounded as well as the recommen-dations on improving the organization of forensic accounting expertise, its efficiency and results' quality esti-mation have been developed. The scientific novelty lies in grounding of theoretical principles as well as developing the recommendations on the organization of forensic accounting expertise as the form of accounting data research in the process of pre-court and court investigation, its efficiency and results' quality estimation, in particular: for the first time: the functions of forensic accounting expertise have been de-termined, which enables to ground theoretically the role and objectives of forensic accounting expertise; the con-cept and contents of forensic accounting expertise effi-ciency have been formulated, that has become the basis for the development of its estimation methods; the criteria of estimation of forensic accounting expertise efficiency and its results quality have been suggested, which enables to determine the relevancy of an expertise assignment and carrying out; the issues have been improved as follows: the theoretical grounding of forensic accounting expertise organization, which lies in distinguishing two independent levels: the organization of expert activity and organization of forensic accounting expertise on the particular case, which will stimulate the systematic and consecutive carry-ing out of an expertise; the essence of forensic accounting expertise objectives which enables the subjects of expertise assignment to formulate clearly the questions to an expert accountant within his responsibilities; the issues have undergone the further development as follows: de-termination of the essence of forensic accounting exper-tise, its place in the system of business relations as well as in the process of the court and precourt investigation, which is considered to be a prerequisite of forming its theoretical grounds; the categorical apparatus of forensic accounting expertise, which will encourage the develop-ment of practical recommendations on improving the or-ganization and methods of carrying out the expertise. Extent of implementation: research results have been implemented into practical activity of the Auditing Cham-ber of Ukraine, The Security Office of Ukraine in Zhyto-myr Region, the Public Prosecutor's Office of Bogunsky District in Zhytomyr. Some results are used in the educa-tional process of Zhytomyr State Technological Univer-sity in teaching the disciplines as follows: "Accounting Expertise", "Control and Governmental Control", "Or-ganization and Methods of Auditing". Efficiency of implementation: the implementation of the research results enables to increase the level of organiza-tion of forensic accounting expertise as well as its results' quality. Sphere of usage: activity of specialists in the sphere of accounting, who are involved by law machinery and courts as experts for carrying out the forensic accounting expertise.
