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