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Certified in Financial Forensics (CFF) Examination 


The American Institute of Certified Public Accountants (AICPA) established the Certified in Financial Forensics (CFF) 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.

Beginning September 1, 2010 you must pass the CFF Examination to attain the CFF Credential.

REGISTER FOR CFF EXAM ONLINE!

 Topics

 CFF Exam Information

2012 Exam Dates:


Spring 2012 exam window:    June 1 - June 30, 2012  

Fall 2012 exam window:        November 5 – December 8, 2012

Important:  A candidate can only register for one of these two exam windows

Registration: 

REGISTER NOW!

Registration for the Spring 2012 exam window closes on May 25, 2012 and registration for the Fall 2012 exam window closes on October 29, 2012.

Exam Registrant Categories and Costs:

First time registrants have never registered or taken the CFF exam.

Current FVS Section members  $300

Current AICPA members   $400

Non-AICPA members   $500

Exam Retake registrants have previously taken the CFF exam and did not pass the exam.  The re-take fee is $100.

Deferral registrants have previously registered for a CFF exam but did not schedule or take the exam in the year in which they registered.  Deferral candidates must pay a $100 fee to take the exam.

Group Discount

Volume Pricing: A special price of $200 per exam is available when registering two or more candidates from the same firm. Send an email to CFF@aicpa.org for details. 

Registration & Scheduling Process: 


Registration for the CFF Examination is available on a year-round basis. You must read the REGISTRATION & SCHEDULING TERMS AND CONDITIONS prior to registering for the exam. This document contains vital information related to scheduling, re-scheduling, exam deferral, and much more. Exam candidates should also refer to the CFF Exam Scheduling Process to seek guidance surrounding the steps involved with scheduling an exam at a Kryterion HOST (High-Stakes Online Secured Testing) facility.

Test Center Locations: 

At this time, the CFF exam is offered in the United States and Canada. There are almost 300 locations nationwide. Find the closest one.

Test Center Regulations: 

Be prepared.  Know what to expect.  Download a PDF of the regulations. 

Exam Format: 

The CFF Examination is a non-disclosed examination. This means the questions and answers are not published nor are candidates permitted to remove any examination materials from the testing site. Each examination is carefully graded by our team of psychometricians to ensure that the questions are statistically valid. The examination is a four hour computer-based exam that contains multiple choice questions.

If you’d like to view a demonstration of a mock exam session, then watch our AICPA Specialty Exam Online Tutorial.

NOTE:  The questions and exhibits utilized in this mock exam session are merely for demonstrative purposes only and do not reflect actual exam content. 

Multiple Choice Questions:

A discrete multiple choice question consists of a stem that includes factual data and provides four or five options. 

Content Specification Outline (CSO): 


The CFF credentialing program is built around the following content areas that encompass professional responsibilities and practice management; fundamental forensic knowledge; and specialized forensic knowledge.
 
  • Professional Responsibilities and Practice Management
    • AICPA
  • Fundamental Forensic Knowledge
    • Laws, Courts and Dispute Resolution
    • Planning and Preparation
    • Information Gathering and Preserving
    • Discovery
    • Reporting, Experts and Testimony
  • Specialized Forensic Knowledge
    • Bankruptcy, Insolvency and Reorganization
    • Computer Forensic Analysis
    • Economic Damages Calculations
    • Family Law
    • Financial Statement Misrepresentations
    • Fraud Prevention, Detection and Response
    • Valuation

Download a copy.

Preparation for the Exam: 

The key to passing the examination is a combination of utilizing the body of knowledge referenced in the Content Specification Outline (CSO) coupled with applying this body of knowledge by obtaining relevant work experience in forensic accounting.  Accordingly, although it is not a strict requirement, it is our recommendation that candidates choose to sit for the exam only after they have completed the required 1,000 hours of forensic accounting experience. For additional convenience, the AICPA offers its Financial Forensic Accounting Education Series. This Series offers 15 courses. These courses are not intended to be a review course for the exam, but do cover the CFF body of knowledge. Each is an online course, available on demand, with audio and visual presentations from experts in the forensic niche.

More Questions?

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