Accountants who hold a certificate that allows them to conduct expert work to determine intentional errors and mistakes made in the financial statements are called

The correct answer is Certified Fraud Examiners.

Explanation:

A certified fraud examiner is also a type of accountant. It is a professional certificate that is issue to fraud examiners. This designation is issued by the Association of certified fraud examiners.  

These accountants are also called CFEs in short. They follow a code of ethics.  

CFEs need a bachelor or equivalent degree and a minimum two years of experience of professional experience in a field which is related to fraud detection.

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