This document is an exposure draft of the Preface to the new Forensic Accounting and Investigation Standards (FAIS) issued by the Digital Accounting and Assurance Board (DAAB) of India. It outlines the purpose and scope of the FAIS, which aim to provide minimum standards for professionals and guidance for users. The draft also details the standard-setting process and the structure of the proposed standards. This is a crucial document for accountants, investigators, regulators, and anyone involved in forensic accounting services.