Membership

    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.

    Exam Registration & Scheduling
     
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     Exam Window

     Dates

    Registration Deadline

    Early Bird
    Registration Deadline*

     Fall 2014

    Nov. 14 - Dec. 19

     Oct. 31

     Sept. 17

     Summer 2015

     July 1 - July 31

     June 1

     May 1

     

     

     

    *Early bird registrants received 25% discount!

    Registration and Scheduling Terms and Conditions - Please read prior to registering for the exam. This document contains vital information related to scheduling, re-scheduling, exam deferral, and much more.

    CFF Exam Scheduling Process – Provides 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.

    Exam Registrant Pricing

    Man and WomanFirst-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.

    Volume Pricing: A discount of $100 per exam is available when registering two or more candidates from the same firm for either CFF exam window. For further details and to submit request to obtain this discount, an email must be sent to cff@aicpa.org.

     Bundle: CFF Exam registrants can save $100 on their purchase of the live version of the CFF Exam Review course. To take advantage of this offer, candidates must simultaneously register for both the CFF Exam and the CFF Exam Review Course by adding both items to their shopping cart. The dates for the 2014 CFF Exam Review Courses are:

      

    Exam Content Specification Outline & Preparation

    Notebook and ComputerCFF Exam Content Specification Outline (CSO) - The CFF credential program is built around content areas that encompass professional responsibilities and practice management; fundamental forensic knowledge; and specialized forensic knowledge.

    The key to passing the examination is a combination of utilizing the body of knowledge referenced in the 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.              
                                                                                              
    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.

    Candidate Study Plan - The AICPA’s FVS Section has developed a prescribed 4-month study plan for its ABV & CFF credential exam candidates. View the suggested study plan.

     
    Exam Format

    Pen DownExam 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 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.

    More Questions?

    For more information review the CFF Frequently Asked Questions, email the Certified in Financial Forensics team, or call the Member Service Center at 888-777-7077 (M-F, 9am-6pm ET). Visit the CFF Credential Overview page for additional information.

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