The Fundamentals of Forensic Accounting Certificate Program (21.5 CPE credits) covers those areas representative of the AICPA''s Body of Knowledge in the financial forensics area. This certificate program is tailored to provide an introduction to financial forensics and help you become familiar with the forensic accountant''s professional responsibility. It provides a foundational knowledge of:

• The legal system
• How to plan and prepare a forensic engagement
• Gathering information
• Discovery
• Reporting
• Providing expert testimony

This online CPE self-study certificate program consists of 19 required modules that utilize interactive scenario-based learning, including audio and video animation, to guide you through the concepts, including:

• AICPA Guidance for the Forensic Engagement
• Understanding the Forensic Accountant Role
• Understanding the Basic Structure of the Legal System
• Managing the Forensic Engagement
• Identifying and Obtaining Evidence
• Conducting Effective Interviews
• Common Investigative Techniques
• Deposition and Testimony
• Reporting Requirements & Preparing Sustainable Reports
• Bankruptcy, Insolvency and Reorganization
• Leveraging Technology in Forensic Engagements
• Economic Damages in Business
• Economic Damages for Individuals: A CPA''s Role
• Economic Damages for Individuals: Case Studies and Analysis
• Calculating Intellectual Property Infringement Damages
• Family Law Engagements
• Fraud Prevention, Detection, and Response
• Financial Statement Fraud and Asset Misappropriation
• Valuations in Litigation Matters

Key Topics

• Bankruptcy, Insolvency and Reorganization
• Computer Forensic Analysis
• Economic Damages Calculations
• Family Law
• Financial Statement Misrepresentation
• Fraud Prevention, Detection and Response
• Valuation

Learning Objectives

• Interpret regulatory standards and legal system requirements applicable to forensic accounting engagements
• Describe the elements essential to accepting forensic accounting engagements such as identifying the engagement terms and client provisions, managing the engagement, and reporting requirements
• Identify the means of gathering evidence and conducting research critical to forensic engagements through the use of effective interviewing and investigative techniques
• Describe the role of the expert and non-expert in participating in depositions and providing testimony

Credit Info 

• CPE CREDITS: Online: 21.5 (CPE credit info)
• NASBA FIELD OF STUDY: Accounting
• LEVEL: Basic
• PREREQUISITES: None
• ADVANCE PREPARATION: None
• DELIVERY METHOD: QAS Self-Study
• COURSE ACRONYM: FACERTBundle.EL

Online Access Instructions

A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product.

System Requirements

AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians.

A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam.

Supported Operating Systems:

• Macintosh OS X 10.10 to present
• Windows 7 to present

Supported Browsers:

• Apple Safari
• Google Chrome
• Microsoft Internet Explorer
• Mozilla Firefox

Required Browser Plug-ins:

• Adobe Flash
• Adobe Acrobat Reader

Technical Support: Please contact service@aicpa.org.

Frequently Asked Questions

1. What is the Fundamentals of Forensic Accounting Certificate Program?
   
   Developed by the AICPA, this certificate program is specially designed to help accountants and others 1) build the knowledge needed to gain a basic understanding of the field of forensic accounting, 2) earn CPE credits needed to meet the 75-hour education requirement for the Certified in Financial Forensics (CFF) credential, or 3) earn CPE credits needed to maintain the CFF credential.
   
   
2. Why should I participate?
   
   Certificate holders will learn or be refreshed on the c Less