This study focuses on academic-practitioner and accounting students' different perceptions in expertise analysis deductive, critical thinking, unstructured problem-solving, and flexibility investigation. Also, analytical ability, oral communication, written communication, knowledge of the law, and poise the part of expertise accountant forensic are very relevant. Research objects of this study are Academics, Practitioners, and Accounting students in Semarang. This study is an empirical study based on purposive sampling technique by distributing 200 questionnaires on state universities in Semarang. Ninety-two respondents (50%), consisting of 48 accounting students, 33 of academics, and 11 practitioners in the state universities, have answered. The Independent Sample Test analyzed the data by SPSS version 25 software package. This research through hypothesis test shows no differences in deductive analysis, critical thinking, unstructured problem solving, flexibility investigation, analytical ability, oral communication, written communication, and poise. The hypothesis test result shows significant differences between academics and practitioners with accounting students towards the law's knowledgeability.

Keywords: Academic practitioner and accounting student's perception, expertise accounting forensic, deductive analysis, Semarang State Universities