Financial Forensic Accounting Education Series 


    Online Learning - Available On Demand

    We are pleased to offer this series of courses to educate CPAs about financial forensics. These courses were developed in partnership by the AICPA and Golden Gate University.  The courses are intended for accountants interested in the forensic accounting niche as well as those looking to advance their skills. Each is an online course, available on demand, with audio and visual presentations from experts in the forensic niche.

    Financial Forensic Accounting Education Series – Available On Demand

    1

    Professional Responsibility

    This course will help the forensic specialist better understand the basic structure of the legal system; applicable professional standards; and the roles of a forensic CPA, including testifying vs. consulting expert.

    CPE: 2.5 credits

    2

    Applicable Professional Standards

    This course will identify and discuss issues typically encountered by the financial expert in managing the forensic engagement, as well as the similarities and differences in the U.S. Court systems, applicable laws and regulations, and applicable U.S. governmental enforcement agencies.

    CPE: 2.5 credits

    3

    Information Gathering

    Develop an awareness of the discovery process and learn best practices for the preservation and management of information. This course will also explore the deposition process and teach essential interviewing techniques.

    CPE: 2 credits

    4

    Interviewing

    In this course, participants will learn interview basics such as interview safety and rules and characteristics of a good interview. Additionally, this course will address interview methodology, interview strategy and how to recognize clues of deception.

    CPE: 2 credits

    5

    Bankruptcy

    This session will discuss Bankruptcy Code provisions relevant to forensic accountants and explain how to get paid from the bankruptcy estate. It also will offer guidance on chapters within the code pertaining to liquidations, plans of reorganization and other types of bankruptcies.

    CPE: 2.5 credits

    6

    Computer Forensics

     

    Learn more about technologies available in the forensic technology services areafrom acquisition to processing through final productionwhile maintaining the chain of custody. This course will address methodologies such as forensic data analysis, e-discovery, email reviews and other forensic tools that may help mitigate or detect fraud risk factors. 
    CPE: 2.5 credits

    7

    Economic Damages/Business 

    Forensic CPA practitioners are often called upon to quantify economic damages in commercial litigation matters. This course will address the practitioner’s role in a variety of situations, and theoretical issues and concepts, including damage-analysis techniques, approaches and methodologies, applicable professional standards and relevant legal principles.

    CPE: 2.5 credits

    8

    Economic Damages/Individuals

    This course will discuss typical services provided in damages assessments for underpayment of wages and/or overtime, vacation, tips, meal and rest periods, breaks, etc. Learn methods used to compute damages and issues that commonly arise for plaintiffs and defendants.
    CPE: 2.5 credits

    9

    Family Law

    Participants will learn how income and cash flow can be defined for purposes of determining child and spousal support and other issues that arise when the forensic accountant is called upon to value business interests or other assets, including the determination of personal vs. enterprise good will. The course also will explain how to identify assets and liabilities, find hidden assets and trace property.
    CPE: 2.5 credits

    10


    Financial Statement Misrepresentation - Part 1

     

    This course provides an understanding of the forensic accountant's role in financial statement investigations and/or litigation. Learn what types of evidence a forensic accountant should seek and how it should be obtained. Identify the typical accounting issues that are subjects of investigations and common investigative strategies.
    CPE: 3 credits 

    11



    Financial Statement Misrepresentation - Part 2

     

    This course begins with an overview of fraud from a legal perspective and presents real-life examples of particular fraud schemes. Learn about accounting standards applicable to fraud investigations; requirements of auditors to investigate fraud; and common investigative techniques. Also discussed is consultant versus expert; evidence; summarizing your work product into a report and trial demonstrations.
    CPE: 2.5 credits
     

    12



    Fraud Prevention, Detection, Response

     

    This course will teach techniques typically employed to investigate fraud, plus: how to conduct interviews; prepare reports; and obtain, organize and preserve evidence. Lean to identify common profiles of fraud perpetrators and fraud schemes.
    CPE: 2.5 credits 
     

    13



    Valuation

     

    This course will help the forensic expert better understand how forensic valuations differ from transactional and tax valuation settings. Participants will learn about professional standards, valuation approaches and methods and how these concepts are used in actual litigation matters.
    CPE: 2.5 credits  




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