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CPE Self-Study
Forensic Accounting: Fraudulent Reporting and Concealed Assets
NASBA FIELD OF STUDY
Accounting
LEVEL
Intermediate
CPE CREDITS
Online: 5.0
This CPE course offers techniques to sharpen your forensic skills, helping you to detect fraudulent activities in their many guises.

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

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.

A stable and continuous internet connection is required
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Supported Operating Systems:

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

Supported Browsers:

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

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

Accountants in industry and public practice who are responsible for designing internal control systems or are involved in forensic accounting activities.

Key Topics

  • Role of the forensic accountant
  • Development of the engagement agreement
  • Common fraud scams
  • Sources for corroborating data
  • Testifying as an expert
  • Analytical and investigative techniques
  • Approaches to detect under/overvalued assets
  • Development of a written report

Learning Objectives

This course will prepare you to:

  • Determine the differences between the role of the forensic accountant and traditional accountant
  • Identify the foundational components of AU-C section 240
  • Determine how to use forensic techniques to ferret out fraudulent activity
  • Recall analytical and investigative techniques used in forensic engagements
  • Recognize the importance of chain of custody in handling critical documents reviewed in the process
  • Recall key points related to an effective written forensics report
  • Apply best practices to improve your success and credibility on the witness stand

Forensic accountants know all too well the increasing pressure to accurately detect fraudulent financial reporting and to preemptively redesign internal controls to prevent misappropriation of assets. The endless spotlight of major business failures and scandals only perpetuate the forensic accountant's responsibilities and due diligence.

This CPE course offers techniques to sharpen your forensic skills, helping you to detect fraudulent activities in their many guises.

Ratings and reviews
Author(s)

Michael Connelley, CFE, CPA

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$99.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$99.00
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CREDIT INFO
CPE credits
Online
: 5.0
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Experience in accounting and financial reporting
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FAFR
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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