The AICPA launched two intermediate-level certificate programs for financial professionals to develop forensic accounting expertise in core and specialized forensic techniques.
The program provides a new pathway to obtaining the Certified in Financial Forensics (CFF) credential. Those who earn both certificates meet the education and exam requirements for obtaining the CFF credential, which the AICPA grants to qualifying CPAs. (In addition, candidates must have 1,000 hours of business experience in forensic accounting to meet the CFF credential requirements.)
The Core Forensic Accounting Certificate covers subjects for planning, performance, and reporting of forensic accounting engagements, including:
- Forensic engagement and management;
- Evidence identification and gathering;
- The discovery process;
- Effective interviewing techniques;
- Deposition and testimony; and
- Preparing sustainable reports.
The Specialized Forensic Accounting Certificate covers more complex forensic subjects, including:
- Data recovery;
- Lost earnings and fringe benefits;
- Patents, copyrights, and trademarks;
- Mergers and acquisitions;
- Detecting and investigating fraud; and
- Divorce and other family law issues.
More information is available at aicpa.org.