NEW FORENSIC FIELD OFFERED ACCOUNTANCY SPECIALTY AT CAL STATE IN HIGH DEMAND, ESPECIALLY WITH FBI.

Byline: Lisa M. Sodders Staff Writer

With corporate scandals like the collapse of energy giant Enron fueling a demand for forensic accountants, California State University, Northridge, has added the specialty to its accounting program.

Forensic accountants are trained to ferret out corporate chicanery, track down money-laundering or other illegal activities and help the Federal Bureau of Investigation - now one of the largest employers of accountants.

They also may work on celebrity divorces, tracking down hidden assets or shareholder disputes. They can testify at trials in everything from malpractice lawsuits to wrongful termination cases.

``An average auditor is going to go approach an audit with a healthy skepticism,'' said Tom Burrage, chairman of the American Institute of Certified Public Accountants' forensic and litigation services committee.

``A forensic accountant goes in assuming something is wrong and tries to find it.''

Jan Bell, chairwoman of CSUN's department of Accounting and Information Systems, said the class is the first step in what could possibly become a post-bachelor's degree certificate in forensic accounting.

``We've seen an upturn in accounting majors ever since Enron,'' said Bell, who has done professional work in forensic accounting herself. ``People are realizing that accounting is something that is really important. We're attracting students who want to make a difference.''

Enrollment in this initial class was limited to 15, and students were required to have a 3.0 GPA because of the demanding course work, Bell said.

The class is being taught by three senior partners from White, Zuckerman, Warsavsky, Luna, Wold and Hunt, LLP, a prominent accounting firm in the San Fernando Valley.

``You have to be really quick on your feet when you go to testify, and detail-oriented,'' said Barbara Luna, who teaches the Monday night class with Paul White and Alfred Warsavsky.

``I look at it as doing a jigsaw puzzle. There's the 'Aha! I gotcha!' factor, when you figure out the puzzle, where the money went or where the damages are. There's a feeling of accomplishment.''

Anne Cossentine, 30, of Oak Park said she was delighted to see CSUN offer the class. Her summer internship with KPMG exposed her to the field, and she's now considering specializing in it.

``It seems like a really interesting field, a good merger of the law and accounting,'' Cossentine said.

Lisa M. Sodders, [phone]

lisa.sodders(at)dailynews.com