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AICPA - Certified Financial Forensics (CFF) Eligibility Course

  • Meets 75 hours CPD requirement for CFF designation

  • Complies AICPA regulations

  • Makes you eligible for CFF designations in one go *(Other Conditions Applied)

  • Earn 75 NASBA approved CPD credits

Register

$299

Course Fee

Course modules

Course Modules Credits
Comprehensive Guide to Identity Theft with Case Studies 8
  • To recognize the various types of identity theft
  • To identify how criminals commit acts of tax refund identity fraud
  • To educate with what you can do to help prevent identity theft
  • To recognize the red flags for identity theft
  • To design internal controls that prevent and detect identity theft
New Cyber Frauds & Cybersecurity Internal Controls (Post Pandemic) 2
  • To recognize new cyber fraud threats related to COVID-19 pandemic
  • To recall internal controls to protect a company when employees work from home
  • To identify best practice for people who are IT experts on cyber-security risks and internal controls.
  • To recognize cyber-security measures companies should be using to protect their IT infrastructure and data
Forensic Accounting : Value Added Skill For Every Accountant 2
  • To recall the definition of forensic accounting
  • To identify the role of forensic accountants
  • What does all the alphabet soup mean?
  • How can I become a forensic accountant?
Cutting the Gordian Knot: ECheck Fraud, Mobile Banking Fraud, Check 21 & Holder In Due Course 1
  • To identify various payment fraud schemes that take advantage of cutting-edge technology
  • To develop specific, straightforward strategies for preventing all types of check fraud.
  • To identify how the Check 21 Warranties combine with Holder In Due Course to give recourse to banks and consumers seeking to recoup mRDC losses.
  • To examine real-life fraud situations, including what went wrong and how the losses could have been prevented.
Cybercrime: How To Protect Yourself And Your Business Against The Latest Threats 2
  • To empower business owners, operators and employees with tools to prevent cybercrime
  • To recommend behavior to prevent cybercrime.
  • To recognize and stop cybercrime before it occurs.
Nonoccupational Fraud – A Former FBI Agent Tells All 2
  • To define the term nonoccupational fraud.
  • To explain why nonoccupational frauds are more insidious.
  • To explore mitigation strategies for nonoccupational frauds.
  • To describe the magnitude of the dollar losses caused by nonoccupational fraud.
  • To provide awareness and prevention strategies.
Common Frauds In Small Businesses 2
  • To recognize how fraud affects small businesses
  • To review the methodologies for detecting fraud in small businesses
  • To design internal controls to help prevent and detect fraud
Money Laundering- How It Works? 2
  • To differentiate Congressional acts and how they apply
  • To identify which AML programs must be in writing and include
  • To differentiate ways to launder money
  • To recognize how to design internal controls to prevent and detect money laundering
  • To differentiate IRS forms used to report cash payments
  • To recognize which states legalized digital currencies and passed associated regulations
  • To describe when money laundering was originated
  • To describe money laundering types
  • To recognize red flags for various types of fraud
  • To identify how to document the steps to take when you suspect fraud
  • To recognize the types of occupational frauds that occur most frequently
  • To differentiate types of evidence most common in fraud investigations
  • To describe the method for obtaining evidence in a civil trial
  • To recognize the law enforcement methods most commonly used by law enforcement in the United States
  • To recognize what should be considered before starting a fraud investigation
  • To familiarize with the concept of fraud
  • To review the professional standards for fraud examiners
  • To identify ethical issues and responsibilities for forensic accountants
  • To familiarize with the concept of fraud
  • To review the professional standards for fraud examiners
  • To identify ethical issues and responsibilities for fraud examiners
  • To describe cyber incidents
  • To explore two types of cyber incidents that are Ransomware and Business email compromise
  • To explain cyber prevention techniques
  • To describe incident response and investigation best practices
  • To explore the history of digital forensics
  • To recognize and explore the digital forensic process
  • To recognize and examine the application of digital forensics
  • To define various types of digital forensics
  • To explore digital forensic tools
  • To examine digital evidence
  • To explore forensic data analysis
  • To discuss the basic concept of tax fraud.
  • To identify various types of tax frauds.
  • To discuss how to detect fraud.
  • To review the procedures for conducting a fraud investigation.
  • To recognize the predication of fraud.
  • To review the procedures for conducting a fraud investigation.
  • To identify which type of evidence is most likely to be found on a computer.
  • To identify which record/report requires consent to search.
  • To recognize which investigative actions are legal.
  • To differentiate which forensic accounting engagement can be used to obtain evidence.
  • To describe how to identify physical evidence that can be used in fraud investigation
  • To recognize tools commonly used to determine the sequence of events in an investigation
  • To identify the interviewing model used in various situations
  • To define elements and significance of internal fraud in relation to the Fraud Triangle
  • To explore how raising the Perception of Detection is effective at speaking to the thought process in the mind of a potential perpetrator
  • To have an in-depth understanding of the general motivations of perpetrators 
  • To identify the 5 Steps to raise the Perception of Detection in the workplace
  • To explore examples within each step that can be modified and practiced in the participant’s specific workplace
  • To explore several examples from case-studies
  • To define Business Email Compromise
  • To explore common tactics being used to perpetrate this type of fraud
  • To identify warning signs to help detect suspicious activity
  • To equip your organization with control methods for validating communication
  • To explore the necessary controls for Vendor Verification and Information Change
  • To explore real-life application (or loss) through several case studies
  • To recognize the motivations to commit fraud
  • To identify the symptoms of deceptive accounting practices
  • To recognize common techniques used to manipulate earnings
  • To identify strategies in reducing financial statement fraud
  • To list down the categories of fraudulent financial reporting
  • To discuss the responsibilities of different parties regarding financial statement fraud
  • 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 background checks and suspect profiles
  • To describe the ethical and legal issues that arise while conducting background checks and suspect profiles
  • To define forensic accounting
  • To describe the role and responsibilities of forensic accountants
  • To define key terms in forensic accounting and decipher the forensic accounting “alphabet soup”
  • To determine how you can enter the forensic accounting field
  • To identify various methods and resources for conducting online investigations
  • To describe resources and methods for conducting online investigations
  • To identify ethical and legal issues that arise in online investigations
  • To review various interviewing techniques
  • To identify the signs someone is not being truthful
  • To review the procedures for conducting an interview
  • To identify different type of HOA frauds.
  • To discuss strategies to spot financial malfeasance.
  • To describe roles and responsibilities of forensic accountants.
  • To identify methods and procedures for gathering and maintaining evidence in a forensic accounting engagement.
  • To explore different types of evidence.
  • To discuss important steps involved in evidence collection
  • To identify document gathering procedures
  • 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
  • To explain why people, hide assets.
  • To review various methods for finding hidden assets.
  • To review the methods for confiscating assets.
  • To identify methods for finding hidden income.
  • To understand the definition of the risk.
  • To learn how to recognize and assess risks
  • Lean how to recognize the importance of professional skepticism
  • To learn various strategies to develop procedures designed to detect fraud
  • To learn how to differentiate between a dumb mistake and fraud
  • 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.
  • To define forensic accounting.
  • To describe the role and responsibilities of forensic accountants.
  • To determine how you can enter the forensic accounting field.
  • To identify various methods and resources for conducting background checks and suspect profiles.
  • To describe the ethical and legal issues that arise while conducting background checks and suspect profiles.
  • To identify methods and procedures for gathering and maintaining evidence in a forensic accounting engagement.
  • To discuss important steps involved in evidence collection.
  • To identify document gathering procedures.
  • To explain why people, hide assets.
  • To review various methods for finding hidden assets.
  • To review the methods for confiscating assets.
  • To identify methods for finding hidden income.
  • To analyze the different potential flaws of data ingress that can undermine your Excel analysis.
  • To discuss how to work with transfers between accounts so the money flows are readily identifiable.
  • To explain best practice analytics within Excel, such as Trending Reports and Stratification.
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Become an CFF designation holder

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.

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

  • 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.

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.

  • 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.

  • 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.

  • 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.

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.

How myCPE can help you in becoming a CFF designation holder?

  • Pre-approved CE Training courses by NASBA

  • Personalized Study Experience

  • Access the course until you become a CFF designation holder

  • Access to CE Courses to complete your License Renewal Requirement

  • Digital Content accessible 24/7

  • Free Instructor Support

Frequently Asked Questions

The CFF, unlike other credentials, is only awarded to CPAs who are members of the AICPA. Accordingly, this credential represents the highest professional standards and sets the CFF credential holder apart from other forensic experts.

Yes. There is no time limit in terms of when you successfully complete the exam and when you apply for the CPA/CFF credential. However, when you do apply, only CPA/CFF-related education and experience in the last 5 years can be used to meet the education and experience requirements for the CPA/CFF credential.

You can apply for the credential any time after completing the CFF Exam.

Numerical score results are not included in result letters. The CFF Exam is designed to psychometrically assess whether candidates have a sufficient base level comprehension of the CFF Body of Knowledge. Therefore, results are issued as either “Pass” or “Fail” indicating whether the exam taker meets this minimum threshold.

Pass/fail score results will be displayed on-screen immediately after completing your exam. A follow-up email with pass/fail score results will also be sent immediately.

The AICPA highly recommends that candidates do not rely solely upon the information provided in the CFF Exam Review Course. This review course is meant as a review only and is not a means for candidates to learn the material in the CFF Body of Knowledge. The additional preparation necessary would differ by an individual based on prior education and experience.

Once documentation and payment have been submitted, the AICPA will review and issue a welcome letter if approved. At this time:

  • Individuals may use the CPA/CFF credential in accordance with the rules of the state in which they practice. Members are not authorized to use the credential until they receive this notice.
  • At the applicant’s request, their state society will be notified so the information can be promoted in state-society newsletters.
  • A CPA/CFF certificate will be sent to the successful candidate, as well as information about a digital badge that can be used.

Yes. A percentage of approved applications are selected for random audit. Any misrepresentations or incorrect information may result in disciplinary action, including suspension or revocation of CFF credential and/or eligibility.

The exam requirement is not waived for a person holding any other credential.

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