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 and case studies.
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 answer options. See example below:
Case Study Questions:
The case studies vary in length and the number of multiple-choice questions associated with each one. The fact pattern for each case study will contain sufficient information to enable the candidate to answer each question. This part of the examination is designed to test the candidate's analytical reasoning skills and ability to apply forensic accounting skills.