The Certified in Financial Forensics (CFF ®) credential is 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. In order to obtain the credential, you must pass the CFF Exam.
Steps to the Exam
- Exam Type — The CFF Exam is a computer-based, non-disclosed exam. This means the questions and answers are not published nor are you permitted to remove any exam materials from the testing site.
- Delivery Method — You may take the exam in-person at one of 300 locations nationwide, or online in a remote-proctored environment.
- Grading — Each exam is carefully graded by our team of psychometricians to ensure that the questions are statistically valid.
- Timing — The exam will last for a total of 4 hours.
- Types of Questions:
- Multiple-choice questions — A discrete multiple-choice question consists of a stem that includes factual data and provides multiple answer options.
- 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 you to answer each question. This part of the exam is designed to test your analytical reasoning skills and ability to apply forensic accounting skills.
- Mock Exam Video — 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 used in this mock exam session are merely for demonstrative purposes only and do not reflect actual exam content.
The CFF Exam is now offered year-round, beginning March 1, 2018. You can now take the exam when it is convenient for you.
- Volume Pricing — A discount of $60 per exam is available when registering two or more candidates from the same firm for any CFF Exam window. For further details and to submit request to obtain this discount, please email the CFF team.
- 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, you must simultaneously register for both the CFF Exam and the CFF Exam Review Course by adding both items to their shopping cart.
If interested in taking the exam, register online and pay the required exam fee. Online registration is available to both AICPA and non-AICPA members. Upon registering, you will receive a confirmation of your purchase via email. This confirmation does not serve as the Notification to Schedule email.
You will receive your Notice to Schedule email within two weeks of registration. The voucher code included in the Notice to Schedule email is valid for up to 12 months.
Exam Content Specification Outline
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 exam 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. Review the CFF Content Specification Outline.
Exam Preparation Tools
CFF Exam Review Courses:
Core & Specialized Forensic Accounting Certificate Programs
Use these certificate programs as a more flexible way to earn your CFF Credential.
The Core Forensic Accounting Certificate covers the areas essential to the planning, performance and reporting for all forensic accounting engagements including evidence identification and gathering, discovery, interview techniques, deposition and testimony, reporting requirements and more.
The Specialized Forensic Accounting Certificate covers unique areas of a forensic engagement including bankruptcy, business/individual/intellectual property damages, mergers and acquisitions, family law, divorce and more. The flexibility in earning both of these certificates saves you approximately 20 CPE hours versus having to earn 75 CPE credits if you opt to not utilize these programs.
Candidate Study Plan
The AICPA’s FVS Section has developed a prescribed four-month study plan for its CFF exam candidates. Review the study plan >>
Fundamentals of Forensic Accounting Certificate Program
This online CPE self-study program consists of 19 required modules that use interactive scenario-based learning, including audio and video animation, to guide you through the concepts. These courses are not intended to be a review course for the exam, but does cover the CFF body of knowledge. Learn more >>
After receiving your (NTS) email, you may schedule your exam. Please schedule early to improve your likelihood of obtaining your desired time and location. The NTS email will provide instructions on how to do so. Below is a snapshot of the process:
- Visit the CFF Exam Scheduling Website.
- Follow the steps to establish a test-taker account. If you have already established a test -taker account for a previous exam, use the username and password that was previously provided. For assistance with your username or password, please contact the AICPA Member Service at 888.777.7077 or email us.
- Upon receipt of email confirmation of your username and password, login to schedule.
- Click on the Schedule Exam link in the task bar at the top of the page.
- Select the CFF Exam and click on Register Now button.
- Select the desired HOST location (testing center).
- Select the desired date and time the desired location is available and proceed to checkout.
- Enter the voucher code that was provided in the NTS letter at checkout and click submit and done.
- A scheduling confirmation email will be sent to the email address provided. It is important to print and/or keep a copy of this confirmation page on file as it includes the Test Authorization Code required for exam admittance.
For more detailed information of the process, download the process >>