The origins of crime-related forensic accounting in the USA can be traced back to the
ground-breaking methods used by US Treasury agent Frank Wilson to obtain
convictions of two of the most notorious criminals in US history: gangster Al Capone
and child kidnapper/murderer Bruno Hauptman. Many of the forensic methods Wilson
pioneered are still in use today, although technological advancements have allowed
forensic accountants to improve upon them as they track twenty-first-century criminals
also taking advantage of technology.