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Identifying and Obtaining Evidence

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Description

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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.

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

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.

Prerequisite:  None
Advanced Preparation:  None

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Other Options

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
(PC-159950)
CPE On-Demand
Product# 159955
Availability: Online Access 1 Year
For registered users only
Regular:$65.00
AICPA Member:$49.00
Your Price:$65.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.