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ACE CHEMICALSAUDIT AND FORENSIC ACCOUNTING CASES

Bridging the gap between spreadsheet analytics and real-world investigative interviewing. Ace Chemicals cases challenge students to apply professional skepticism, manage audit budgets, and communicate effectively in high-stakes environments.

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Beyond the Spreadsheet

Traditional accounting cases end when the variance is found. Ace Chemicals starts there. We build critical soft skills required by top-tier firms.

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Data Synthesis

Students must connect disparate operational and financial datasets to trace anomalies, reconcile records, and build a coherent, evidence-based theory of the engagement.

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Resource Management

Audits don't have unlimited budgets. Students must manage strict time budgets and engagement limits, forcing them to execute targeted, efficient procedures rather than endless fishing expeditions.

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Communication & Interviewing

Powered by AI, cases require students to actively communicate with simulated audit personnel, witnesses, and hostile suspects. Students must practice professional skepticism, formulate precise questions, and present hard evidence.

The Industry Mandate for Soft Skills

As artificial intelligence and automation streamline routine technical tasks, the value of a modern CPA is increasingly defined by human-centric behavioral competencies. Our platform is designed to directly address the "education-expectation gap" identified by top professional organizations.

AICPA & CIMA

"Trust, human judgment, and relationship-building will be the irreplaceable factors that differentiate accountants from automated systems."

  • The CPA Evolution initiative dictates that critical thinking and effective communication are now paramount for the future of the profession.

Association of Certified Fraud Examiners

"Effective forensic accounting relies heavily on admission-seeking interviews, building rapport, and the ability to interpret behavioral cues of deception..."

  • Investigative soft skills require high emotional intelligence and cannot simply be replicated by algorithms.

PricewaterhouseCoopers (PwC)

"Nurturing 'human skills' such as empathy, adaptability, and ethical judgment is now ranked as a top corporate priority, second only to building overarching trust."

  • Data synthesized from global surveys of business and HR leaders demands a shift in professional training paradigms.

Designed for Faculty. Built Against Cheating.

We know the challenges of deploying modern case studies. From battling Chegg walkthroughs to grading massive cohorts, Ace Chemicals is engineered to be a seamless, highly rigorous addition to your syllabus.

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100% Cheat-Proof Architecture

Powered by Seeded Randomization, every single student receives a mathematically unique set of CSV datasets. Suspect IDs, missing batch numbers, and breach timestamps are dynamically generated. No two cases are exactly alike, rendering uploaded walkthroughs and online solutions useless.

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Comprehensive Grading & Analytics

Generate a secure cohort code and extract a complete, printable Grading Stack from your faculty dashboard. Review exact analytics lab time, database queries spent, and full, unedited chat transcripts of every student's interrogation to evaluate their specific professional skepticism.

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Tableau & Data Synthesis

This is not a simple multiple-choice exercise. Students must download raw operational CSVs, import them into Excel, Tableau, or PowerBI, and execute relational data analysis to uncover the anomalies before they are even allowed to step into the interrogation room.

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Turn-Key Pedagogy

We provide everything you need to deploy the case tomorrow. Your free faculty account includes comprehensive onboarding instructions, detailed assessment rubrics, and a robust FAQ designed to guide class discussions and debriefs.

The Case Library

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Case 01: The 'Cold' Trail

Focus: Inventory Shrinkage, Data Analysis, Evidentiary Reliance, & Suspect Interviewing

Students act as forensic auditors hired by the executive board of Ace Chemicals to investigate missing vials of a highly valuable compound, Lazarus-7. Management suspects internal diversion between the synthesis lab and the cold storage warehouse.

Auditors must analyze the provided data sets, isolate the anomalous employee profile, and utilize their budget to pull restricted security logs. They conclude the engagement by stepping into the interrogation room to break the suspect's alibi and secure a confession.

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Case 02: The Audit Trail

Focus: Full-Cycle Audit, Budget Management, Internal Controls, & Client Relationships

Students navigate a comprehensive, full-cycle financial statement audit. Working under a strict 15-hour engagement budget, they must calculate materiality, trace sampling during physical inventory counts, and perform complex estimates testing.

Beyond the numbers, students face real-world ethical dilemmas. They must navigate a hostile Controller, deal with scope limitations, assist sick team members, and ultimately decide whether to honestly report their timesheet or "eat time" to avoid budget penalties.

IN DEVELOPMENT

Case 03: Ghost in the Machine

Focus: Payroll Fraud & Entity Reconciliation

An upcoming module focusing on forensic payroll analysis. Students will execute data reconciliation procedures to detect ghost employees, track illicit wire transfers, and confront management regarding systemic control failures.

Bring Ace Chemicals to Your Classroom

We are committed to advancing forensic accounting education. The foundational cases are available free of charge for academic use by university professors and instructors, with future modules remaining free or offered at an extremely low cost.

Request Administrative Access

Faculty members receive a master dashboard to generate unique class cohort codes and extract grading analytics. Email below to verify your faculty credentials and receive your secure token.

Email Jason Rasso for Access

Contact: jason.rasso@uky.edu | University of Kentucky

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