Certified Financial Forensics (CFF) Eligibility Course

Course Modules

Course Modules	Credit
Understanding the Fraud Triangle	1
To discuss and define fraud, collusion, embezzlement, and management override within the context of regulatory ethics. To identify and analyze the three components of the Fraud Triangle model. To explain how to utilize the Fraud Triangle model as a practical tool for identifying and managing fraudulent risks. To discuss and examine real-world cases of embezzlement and financial statement falsification, applying the Fraud Triangle model for deeper insight.
Current Cybersecurity Risk Management Trends	2
To analyze the prevalent email threats and effective protective measures. To discuss the evolving fraud trends, deploy preventive measures, and outline strategies to safeguard sensitive data effectively. To analyze real-life case studies to understand the ramifications of cybersecurity breaches. To explain and assess the financial implications and costs associated with cybersecurity incidents. To analyze the most common cybersecurity threats and protections, and explain methods to protect data. To analyze available resources for designing and implementing a cybersecurity risk management program.
SPACs, Crypto, and Other Potentially Hot Fraud Schemes	1
Identify areas of focus by the SEC on potential fraud schemes. Recognize emerging fraud scheme risks based on the current economic and operating environment. Interpret SEC regulations on digital assets. Assess liabilities and obligations in custodial services.
Fraud Trends – Applying Real-life Lessons to Small- and Mid-Size Entities	2
Discuss the cause and impact of real-life fraud cases. Explain what to be alert for in an audit in order to identify fraud potential. Identify key fraud trends and their impact on organizations. Evaluate the effectiveness of anti-fraud controls in reducing fraud losses. Recognize the value of fraud awareness training in preventing and detecting fraud.
Accounting and Financial Reporting for Cryptocurrency and other Digital Assets	2
Explain common questions related to the fair presentation and disclosure of cryptocurrency and other digital assets. Describe common risks and audit techniques relevant to digital records. Identify key principles of digital asset accounting. Apply appropriate valuation methods to digital assets. Ensure compliance with regulatory requirements for digital asset reporting. Implement effective internal controls for digital asset transactions.
Fundamentals of Data Analysis	2
To define data analysis, describe the stages in the analysis process, and outline the principles of data analysis. To identify the weaknesses of some approaches to data analysis. To describe the effects of variation on business performance. To implement basic tools of data analysis, and deploy the four key tools of data analysis. To explain when to use a table to present data and when to use a graph. To discuss the principles of data visualization.
Forensic Accounting: Interviews, Investigations, and Evidence	8
To discuss the process of fraud investigation. To discuss methods for gathering evidence. To recognize ethics requirements for forensic accountants. To describe how to write an effective report disclosing the results of a fraud investigation. To identify various methods and resources for conducting online investigations. To identify ethical and legal issues that arise in online investigations. To review various interviewing techniques. To review the procedures for conducting an interview. To describe how to write an effective report disclosing the results of a fraud investigation. To describe how to present evidence effectively with visual aids. To explain how to testify effectively at deposition and trial.
Working with Small Businesses in Bankruptcy	2
To identify an accountant’s role in the bankruptcy process. To analyze how to differentiate between types of bankruptcies. To discuss the bankruptcy process. To discuss small businesses' bankruptcy. To analyze the options for small businesses in bankruptcy. To analyze the tax aspect of bankruptcy.
Exploration into the Bankruptcy, Insolvency, and Reorganization	4
To analyze an accountant’s role in the bankruptcy process. To analyze how to differentiate between types of bankruptcies. To identify the various types of bankruptcy cases. To describe possible alternatives to bankruptcy.
Forensic Accounting – Basics of Fraud Investigations	2
Review procedures for conducting a fraud investigation and recognize the prediction of fraud. Identify the types of evidence most likely to be found on a computer and determine which records/reports require consent to search. Recognize which investigative actions are legal and differentiate forensic accounting engagements used to obtain evidence. Describe how to identify physical evidence used in fraud investigations and recognize tools for determining the sequence of events. Identify the interviewing model used in various situations. Understand the prediction and investigation of fraud, including evidence collection, legal considerations, and interviewing techniques.
Comprehensive Identity Theft - 2024 Update	4
To discuss and understand the various types of identity theft and the methods used by criminals to access personal information. To explain the legal and ethical implications associated with identity theft. To inspect the real-world cases to comprehend the risks involved in identity theft. To analyze how to implement proactive steps and best practices to prevent identity theft effectively. To equip individuals and businesses with the latest defense mechanisms against evolving identity theft risks.
Using AI in a Fraud Investigation	2
To analyze applications of artificial intelligence in fraud investigation. To identify limitations associated with artificial intelligence software in fraud detection. To explain ethical issues related to the use of artificial intelligence in fraud investigation. To analyze how to enhance skills in detecting, analyzing, and combating fraudulent activities using AI tools. To discuss and learn to harness big data analytics and machine learning algorithms for spotting inconsistencies in data during fraud investigations.
Using AI in an Audit	2
To recognize ways to use artificial intelligence in an audit. To identify the limitations of artificial intelligence software. To review the ethical issues involved with using artificial intelligence.
Navigating Cyber Threats: Exploring the New NIST Framework 2.0	2
Identify how criminals commit acts of cyber fraud. Discuss cybersecurity internal controls that will protect your company from cybercriminals. Recognize and address emerging cyber threats, such as ransomware variants and supply chain attacks, in the dynamic cyber landscape of 2024. Familiarize yourself with the updates and provisions of the NIST Cybersecurity Framework 2.0.
Sam Bankman-Fried & FTX: A Forensic Autopsy	3
To explain the FTX debacle. To list and describe the various frauds that occurred. To explain and explore the cryptocurrency markets. To analyze the motivation of Sam Bankman-Fried. To discuss how the FTX collapse could result in an $8+ billion loss. To explain the various legal actions involved.
Artificial Intelligence (AI)/Robotic Process Automation (RPA)	2
Identify the difference between AI and RPA. Discuss how corporate America is utilizing both and the key risks to consider from an audit perspective. Analyze how internal audit can utilize both tools to improve the internal audit process.
Sabotage: Understanding the risk, signs, symptoms and practical remedies	2
To define sabotage, and explore its various forms and motivations. To enhance practical skills, real case studies will illustrate sabotage causes, damages, and remedies. To empower risk professionals and examine both internal and external saboteurs. To fortify defenses, and learn about the tools saboteurs use in their activities.
When Bots Attack: Safeguarding Against AI Cyber Threats	1
To identify common AI-driven cyber threats. To discuss the tactics used by malicious bots. To analyze and implement defence mechanisms against cyber-attacks. To explain how to safeguard digital assets and personal information. To gain practical knowledge and tools for cybersecurity.
Money Laundering for Accounting and Fraud Professionals	4
To distinguish the three stages of money laundering. To recall possible money laundering techniques. To identify the possible money laundering statute.
Start a Forensic Accounting Practice with Confidence	5
To recall the definition of forensic accounting. To recognize the various aspects of forensic accounting. To identify the credentials needed to start a forensic accounting practice. To identify possible markets for forensic accounting services. To prepare a marketing plan to obtain clients. To identify the basic equipment, software, and best practices for starting a forensic accounting practice.
Forensic Accounting: Court Approved Methods of Proof	4
Identify the various court-approved methods of proof. Recognize the court cases approving the methods of proof. Calculate the different methods of proof. Using a given set of facts, choose the appropriate proof method.
Artificial Intelligence: What Internal Audit and Cyber Professionals Need to Know	2
To discuss the connections between data analytics, AI, and machine learning. To explain the practical applications of AI and machine learning in accounting, finance, internal audit, and cybersecurity. To discuss the potential risks of AI and machine learning implementation. To identify and share examples of ethical policies to mitigate AI-related risks. To analyze the additional resources provided by the Institute of Internal Auditors (IIA) for understanding AI and machine learning risks.
Key US AML Regulation Changes for 2024: Important for Compliance Staff	1
To discuss the significant AML regulatory changes set to take place in 2024 and their implications for financial institutions and compliance professionals. To gain insights into the current AML environment, focusing on key issues and challenges that are driving regulatory changes. To explain the impact of the FinCEN final rule on beneficial ownership information (BOI) provisions on compliance processes and procedures. To inspect the Responsible Financial Innovation Act and the Responsible Development of Digital Assets, and how these developments influence AML compliance in the financial sector. To analyze the compliance strategies related to technology in the context of US AML regulations and how to align these with evolving compliance practices.
Digital Assets: Overview and Understanding of AML Risks	1
To discuss the current global regulatory landscape for digital assets, including Anti-Money Laundering (AML) requirements. To identify the impact of AML regulations on the digital asset market and how they affect professional responsibilities. To gain insights into the integration of AML rules into the roles and duties of professionals working with cryptocurrencies. To explain the basics of digital assets and their significance in the financial world. To discuss potential future developments in cryptocurrency regulations and their implications for the digital asset industry.
Risk Responses, Reporting, and Responsibilities	3
To develop the skills to effectively communicate risk-related information to stakeholders, fostering transparency and trust. To delve into the "Three Lines of Defense" model, participants will grasp the importance of aligning assurance activities across different organizational levels. To evaluate the Role of Internal Auditors in Risk Management. To Enhance Strategic Risk Response Competence.
Understanding and Identifying Risk	3
To define the concept of risk and its significance in various contexts. To explore the principles and methodologies of risk management. To examine examples of emerging and novel risks in today's dynamic landscape. To differentiate between different types of risks, such as financial, operational, strategic, and compliance risks.
Understanding Workplace Investigations: Preliminary Assessment Essentials	1
To know how a preliminary assessment is a necessary investigative step. To analyze how to identify all the possible investigative issues raised in the complaint. To discuss how to proceed in your analysis from complaint intake to allegation to investigate. To explore how to frame an allegation to investigate. To identify each of the elements of an investigation work plan to prepare for an effective and efficient investigation.
Professional Reporting in Workplace Investigations: Strategies for Success	1
To explain how a good investigation report contributes to the organization in multiple ways. To discuss the qualities that constitute a good investigation report. To analyze the mistakes and deficiencies that result in a poor investigation report. To inspect the basic structure of an investigation report, irrespective of its format. To identify the errors an investigator can make when drafting, and to learn how to either avoid or correct them.
Navigating Investigations: Unveiling the Truth Behind Employee Concerns	1
To analyze the complaint’s limited role in a workplace investigation. To explain how an investigator can learn additional information about the complaint. To discuss the effective listening techniques to use when interviewing the complainant. To identify additional topics to discuss with the complainant to ensure you understand their concerns fully. To analyze common errors investigators make when gathering information from the complainant.
Navigating Employee Concerns: An Introduction to Workplace Investigations	1
To identify the principles upon which an organization’s process for handling accusations of employee misconduct is based. To know how procedural justice applies to every workplace investigation. To explain the rights and obligations of each of the employees who participate in an investigation. To explore how the employer’s duty of care applies to a workplace investigation
Effective Investigations: Addressing Whistleblower Retaliation	1
Discuss how retaliation occurs in the workplace. Identify the elements of a retaliation violation the investigator must prove. Explain how to show whether the employee’s harm was retaliatory and not the result of appropriate employer conduct.
Exploring Workplace Investigations: Understanding Implicit Bias	1
Identify the types of bias that occur in an investigation. Know how to reduce the risk of bias. Explain why bias affects an investigation.
From Blind Dates to Boardrooms: Investigating Workplace Interviews	1
Explain how preparation is essential to the success of an investigation interview. Discuss the techniques needed to address problems, challenges, and other unexpected events that may threaten the success of the interview. Know how this interview will factor into the larger investigation process.
Mastering Remote Interviews: Techniques and Investigation Strategies	1
Explain how preparation is essential to the success of a virtual interview. Identify the ways to address the logistics and technology needs of a virtual interview. Analyze which interview techniques must be adapted to a virtual interview. Discuss how a virtual interview fits into the workplace investigation.
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Become a Certified Financial Forensics

About CFF/CPA

The American Institute of CPAs (AICPA) established the Certified in Financial Forensics (CFF) credential program in 2008 for CPAs who specialize in forensic accounting. The CFF credential is granted exclusively to CPAs who demonstrate considerable expertise in forensic accounting through their knowledge, skills, and experience.

The CFF credential is the mark of excellence in forensic accounting. It identifies those forensic accounting professionals who have the ability to provide sound and reliable forensic accounting services.

What services are provided by a CFF Designation Holder?

CFF provides his advice in the following areas:

Bankruptcy, insolvency and reorganization
Computer forensic analysis
Economic damages calculations
Family law
Fraud prevention, detection, and response
Financial statement misrepresentation
Stakeholder disputes
Valuation

Career Opportunities for a CFF Designation holders

Unlimited opportunities to grow professionally.
Offers dynamic career at the intersection of forensics and corporate security
Chance to get a work with biggest names in forensics world
Career advancement as a Forensic accounting
Work at Big4 accounting firms
Huge demand for entry-level associate in this field

Why get the CFF credential?

Forensic accounting consistently has been in the top five growing service areas in the Accounting Today profile of Top 100 Firms.
Distinguishes your practice with the powerful combination of the CPA brand and the CFF credential.
Enhances the practitioner's image as a competent, trustworthy financial forensic expert.
Positions the credential holder as a premier forensic accounting services provider.

How to become Certified in Financial Forensics Credential?

Here is how you can become a Certified in Financial Forensics Credential Holder:

Step 1: Maintain AICPA membership in good standing.
Step 2: Hold a valid and unrevoked CPA certificate or license issued by a legally constituted state authority.
Step 3:Pass the CFF Examination and meet the minimum business experience and education requirements. The business experience and education requirements must have been completed within five years of applying for the CFF credential. (CLICK HERE and go to Page 8 & 9 for detailed information about Business Experience and Education requirements)
Step 4: Complete the CFF credential application and pay the respective credential fee.
Step 5: Sign a Declaration of Intent to comply with the CFF recertification requirements.

How to Pass the CFF Examination?

Exam Type: The CFF Exam is a computer-based, non-disclosed exam. This means the questions and answers are not published nor are you permitted to remove any exam materials from the testing site.
Delivery Method: You may take the exam in person at one of 300 locations nationwide, or online in a remote-proctored environment.
Grading: Each exam is carefully graded by our team of psychometricians to ensure that the questions are statistically valid.
Timing: The exam consists of two parts taking two hours each.
Types of Questions:
1. Multiple-choice questions: A discrete multiple-choice question consists of a stem that includes factual data and provides multiple answer options.

The CFF Exam is a computer-based examination that lasts 2 hours for each part or 4 hours for the CFF Canada exam. The CFF Exam contains a total of 175 multiple-choice questions. 87 questions for each part.

Which Subject area does CFF exam's every module covers?

Subject Area 1: Professional Responsibilities and Practice Management

Exam Module 1: Core Forensic Knowledge
1. AICPA
2. CPA Professional Roles and Responsibilities in Civil and Criminal Matters
Subject Area – 2: Core Forensic Knowledge
Exam Module 1: Core Forensic Knowledge
1. Laws, Courts, and Dispute Resolution
2. Information Gathering, Preservation, and Analysis
3. Expert Reports & Testimony
Subject Area – 3: Specialized Forensic Knowledge
Exam Module 2: Specialized Forensic Knowledge
1. Bankruptcy, Insolvency and Reorganization
2. Digital Forensics
3. Damages Calculations
4. Family Law
5. Fraud Prevention, Detection and Response
6. Financial Statement Misrepresentations
7. Valuations in Litigation

Check out the detailed Exam Blueprint for more information.

Fees for the CFF exam

For First-time registrants
- $176 for FVS Section members.
- $220 for AICPA members.
- $275 for non-members.
If you are retaking the exam
- $ 60 for each module.

Please visit this LINK, for more information.

Recertification Requirements

To maintain the credential, CFF credential holders must continue to pay the appropriate annual credential fee and meet the following recertification requirements annually:

Maintain AICPA membership in good standing
Hold a valid and unrevoked CPA certificate or license issued by a legally constituted state authority.
Complete 20 hours of continuing professional development within the credential body of knowledge annually.
Continuing professional development may include structured learning activities approved by NASBA or a legally constituted state authority, or unstructured learning activities:
Non-traditional learning activities may constitute up to 50% (10 hours annually) of a credential holder’ CPD to meet credential renewal requirements
For detailed information on recertification requirements, please CLICK HERE.

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AICPA - Certified Financial Forensics (CFF) Eligibility Course

Course Modules

How it Works

Why Choose the CFF Eligibility Program with Us?

Become a Certified Financial Forensics

Bankruptcy, insolvency and reorganization

Computer forensic analysis

Economic damages calculations

Family law

Fraud prevention, detection, and response

Financial statement misrepresentation

Stakeholder disputes

Valuation

Unlimited opportunities to grow professionally.

Offers dynamic career at the intersection of forensics and corporate security

Chance to get a work with biggest names in forensics world

Career advancement as a Forensic accounting

Work at Big4 accounting firms

Huge demand for entry-level associate in this field

Forensic accounting consistently has been in the top five growing service areas in the Accounting Today profile of Top 100 Firms.

Distinguishes your practice with the powerful combination of the CPA brand and the CFF credential.

Enhances the practitioner's image as a competent, trustworthy financial forensic expert.

Positions the credential holder as a premier forensic accounting services provider.

Step 1: Maintain AICPA membership in good standing.

Step 2: Hold a valid and unrevoked CPA certificate or license issued by a legally constituted state authority.

Step 4: Complete the CFF credential application and pay the respective credential fee.

Step 5: Sign a Declaration of Intent to comply with the CFF recertification requirements.

Exam Type: The CFF Exam is a computer-based, non-disclosed exam. This means the questions and answers are not published nor are you permitted to remove any exam materials from the testing site.

Delivery Method: You may take the exam in person at one of 300 locations nationwide, or online in a remote-proctored environment.

Grading: Each exam is carefully graded by our team of psychometricians to ensure that the questions are statistically valid.

Timing: The exam consists of two parts taking two hours each.

Multiple-choice questions: A discrete multiple-choice question consists of a stem that includes factual data and provides multiple answer options.

AICPA

CPA Professional Roles and Responsibilities in Civil and Criminal Matters

Laws, Courts, and Dispute Resolution

Information Gathering, Preservation, and Analysis

Expert Reports & Testimony

Bankruptcy, Insolvency and Reorganization

Digital Forensics

Damages Calculations

Family Law

Fraud Prevention, Detection and Response

Financial Statement Misrepresentations

Team Subscriptions -
CPA and Accounting Firms

Team Subscription -
Enterprises and Gov. Agencies

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