Professional Standards and Roles

Overview

You'll learn key information for delivering valuable and compliant forensic services, such as definitions, restrictions, and stipulations to consider when executing forensic engagements.

Highlights

Key Topics

• Authoritative and nonauthoritative guidance for forensic services
• Integrity, objectivity, and the public trust
• Conflicts of interest
• Expressing expert opinions
• Conclusions on fraud-related matters
• Forensic services definition under FS section 100
• Types of services subject to FS section 100
• Other standards pertinent to forensic services

Prerequisites

Foundational knowledge of forensic accounting

Designed For

Who Will Benefit

• Members of the AICPA who are interested in earning the Certified in Financial Forensics (CFF®) credential
• Accounting, managerial, legal, and international business professionals who are inter

  Objectives

  Learning Outcomes

  • Distinguish forensic services from other types of professional services and determine the applicable body of authoritative guidance.
  • Distinguish those forensic services that involve business valuation and apply the AICPA standards appropriately.
  • Apply SSFS No. 1 and the AICPA Code of Conduct in the execution of forensic services engagements.
  • Apply SSFS No. 1 prohibition on expression of ultimate opinion about fraud.
  • Identify the definition of forensic services under FS section 100.
  • Recognize the scope of forensic services under FS section 100.
  • Recall other AICPA standards pertinent to forensic services under FS section 100.