Rosina Rosales is a Chartered Professional Accountant and specializes in forensic accounting. She currently has her own forensic accounting practice. Previously she worked for the Forensic Accounting Management Group and was assigned to the Calgary Integrated Proceeds of Crime Section. She has extensive experience in financial investigations for both criminal and civil court cases. In her work she has qualified as an expert witness in the areas of:
- Investigative and Forensic Accounting, including the examination of documents and other evidentiary examination relating to the movement of money with the possible intent to launder cash and assets;
- Analysis and organization of historical financial data, including financial statement compilation, preparation, and interpretation;
- Cash flow analysis;
- Comparative analysis of income and capital sources in relation to the use of funds including asset accumulation and expenditures;
- Net worth analysis including source of funds, assets acquired, and the determination of amounts owned, spent, and funded.
Rosina also provides consulting services for audit and assurance engagements including fraud risk assessments for audit purposes and teaches for CPA Western School of Business and CPA Alberta and consults for CPA Canada.