Model Forensic Accounting Curriculum (MFAC)
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Model Forensic Accounting Curriculum (MFAC)

4 years ago · 3.7 MB Download

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The MFAC provides recommendations for designing the forensic accounting component of an academic accounting curriculum in line with the CFF Exam Content Specification Outline (forensic accounting body of knowledge), the AICPA’s Vision and the AICPA FVS Section’s mission. It provides a pathway to becoming a forensic accountant and/or Certified in Financial Forensics (CFF). The primary objective of the forensic accounting component of the accounting curriculum is for students to understand the role of forensic accounting in economic decision-making, financial reporting, disputes and investigations. A student should understand fundamental forensic accounting analysis and methods and be able to apply essential forensic accounting concepts in practice. The curriculum should introduce a broad range of forensic accounting issues and their impact on a variety of stakeholders. The knowledge and skills provided in the forensic accounting component of the accounting curriculum should facilitate future learning in forensic accounting even if the student does not expect to become a forensic accountant. The forensic accounting component of the curriculum is also critical in that it makes students aware of the existence of careers in forensic accounting and shapes the perceptions of those students who may wish to become forensic accountants. As such, it plays a key role in attracting students toward careers in forensic accounting.

Download the Model Forensic Accounting Curriculum (MFAC)

File name: forensic-model-forensic-accounting-curriculum.pdf

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