CFF Learning Pathway

Comprehensive learning to elevate your expertise

You’ll gain essential forensic accounting knowledge to help you upskill and expand your service offerings into this growing subspeciality. This learning pathway is meticulously designed to provide you with the knowledge and skills necessary to excel in forensic accounting and work towards earning your Certified in Financial Forensics (CFF®) Credential.

Core knowledge, information, and skills related to forensic accounting

You’ll break down the complexities of forensic accounting by examining a wide range of critical topics in key practice areas. Whether you are looking to deepen your understanding of professional standards, legal systems, or laws and regulations, or wanting to delve into the intricacies of fraud investigations or litigation services, this learning pathway has you covered.

Learning to meet your needs

The CFF Learning Pathway includes courses that can be purchased individually or as part of this bundle. Each course is crafted to ensure you gain practical insights and essential knowledge, making you proficient in handling forensic accounting engagements. Courses include:

• 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

Earning your CFF® Credential

Th CFF Learning Pathway is an invaluable resource for those looking to earn the Certified in Financial Forensics (CFF®) Credential. It provides foundational knowledge in the essential areas of forensic accounting, ensuring you are well-equipped to achieve credential and advance your career.

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 industries with interest in forensic and fraud risk management services.

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

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.