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CPE Self-Study
Identifying and Obtaining Evidence
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 1.0
This course provides an overview of evidence identification and collection during legal matters and independent investigations. It includes the various duties a forensic accountant can be asked to provide for a client.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

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In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

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  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

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Product details

Learning Objectives

At the conclusion of this program, you will be able to:

  • Explain the different methods used to obtain and collect evidence during discovery
  • Describe how forensic accountants can be engaged by clients
    • Nontestifying consultants
    • Request for production
    • Document identification
    • Interrogatories
    • Request for admissions
    • Depositions
    • Expert witnesses
  • Explain the document custody and preservation process and how documents should be treated and retained
  • Identify various locations where evidence can be found
  • Describe how electronic evidence is processed in a sound manner as part of the forensic accounting process
  • List public and private research sources that can assist during an investigation
  • Recall evidence-related legal terminology that one might encounter during a forensic accounting assignment

Prerequisite: None

Advanced Preparation: None

AICPA's Fundamentals of Forensic Accounting Certificate Program

This course is part of the Fundamentals of Forensic Accounting Certificate Program – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program.

This course provides an overview of evidence identification and collection during legal matters and independent investigations.  It includes the various duties a forensic accountant can be asked to provide for a client. Also reviewed is where evidence (both paper and electronic) can be found and how it should be treated and processed.

Discounts

FVS Section Members Save an Additional 20%!

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

Find out more information on the Forensic and Valuation Services Member Section.

Ratings and reviews
Author(s)

Gerry Fujimoto, CPA

Price:
$59.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$59.00
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CREDIT INFO
CPE credits
Online
: 1.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FA.LEW.EL
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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