Once subjects have confessed and provided a detailed explanation of their role in a particular crime, their signed statements will further support the official report to follow. Written in the first person, the statement follows a logical format and contains the subject's own words as much as possible. The opening paragraph identifies the subject, the investigators, and the nature of the crime. The second paragraph further describes the subject's education and ability to comprehend the statement he/she prepares and signs. The body of the statement uses language that the subject used previously in the confession or can understand. Whether typed by law enforcement personnel or handwritten by the subject, the statement should be single-spaced and ultimately reviewed (read aloud) by the subject, who will initial corrections and write a final sentence that acknowledges his/her understanding of the statement. Once the subject has completed the statement and has read it back to the investigators, the subject and the witnesses, who are typically the investigators, should sign and date the document. This article also discusses false statements and multiple subjects. A sample signed statement format for a white collar crime is provided. 5 notes