@ ValleyFiah & GiraffeEars- Financial accountants also generate reports that pertain to the entire business while management accountants will generate reports for different business units within the company. Because financial accountants are generating reports for the public, regulators, and others, they must follow GAAP. Management accountants on the other hand can use whatever standardization suits the purpose of the report. This is only my opinion, but I would assume that the educational requirements for a financial accountant and a management accountant would be quite different. Each field would probably require different accounting courses for entry into the field. As for forensic accounting your guess is as good as mine.