CFF Learning Pathway

Overview

The CFF Learning Pathway covers essential topics that will help you on your journey to earn the Certified in Financial Forensics (CFF®) Credential.

Highlights

Key Topics

• Professional Standards and Roles
• Legal Systems, Courts, and Dispute Resolution
• Laws, Regulations, and Guidance
• Engagement Initiation and Planning
• Information Gathering, Preservation of Evidence, and Analysis
• Reporting and Communication of Findings
• Investigation and Fraud Risk Management
• Bankruptcy, Insolvency, and Reorganization
• Quantification of Economic Damages
• Considerations in Family Law and Estate Disputes
• Considerations in Mergers and Acquisition Disputes

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.
• Professionals in the broader accounting, managerial, legal, and international business

  Objectives

  Learning Outcomes

  • Distinguish forensic services from other types of professional services and determine the applicable body of authoritative guidance.
  • Apply SSFS No. 1 and the AICPA Code of Conduct in the execution of forensic services engagements.
  • Identify the global legal systems and their applicability.
  • Identify key concepts related to adjudication and dispute resolution.
  • Recognize the global landscape of corruption and the legal enforcement actions and skills used in anti-bribery management and compliance.
  • Distinguish key differences between forensic services engagements and other accounting-related services in the planning and initiation phases.
  • Analyze appropriate client and case information to determine whether an engagement should be accepted.
  • Identify the unique characteristics of information gathering in forensic engagements.
  • Identify the forensic accountant's role in discovery, and common discovery tools and processes in forensic engagements.
  • Apply reporting methods and considerations to the contexts of litigation and investigations.
  • Identify best practices, potential pitfalls, and strategies for evidence collection, preservation, custody, and retention activities.
  • Identify various roles and service offerings for forensic accountants within a litigation context.
  • Differentiate the types of bankruptcies and their related considerations.
  • Identify the issues affected by income in family law matters.
  • Identify core concepts that overlap between business, individual, and intellectual property damages.
  • Apply finance procedures in different stages of the M&A process.
  • Identify fraud risks and perpetrators of fraud in business and industry.
  • Recognize the role and importance of fraud detection in an entity's fraud risk management program.
  • Recognize typical steps, procedures, and techniques use by financial forensic practitioners when conducting an investigation.