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AICPA Guidance for the Forensic Engagement

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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 for information on the complete program.

This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained. 

Learning Objectives

  • Upon completion of this course, you will be able to:
  • Identify the professional standards that apply to forensic accounting engagements, including what they offer and whether they impose restrictions
  • Determine how professional standards relate to other requirements in forensic services (e.g., court requirements and case law)
  • List the various forms of non-authoritative guidance from the AICPA that pertains to forensic accounting engagements, including what they offer and whether they impose restrictions
  • Discuss examples of situations in which forensic accountants must follow standards and guidance depending on the types of services they are providing

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 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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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
CPE On-Demand
Product# 159951
Availability: Online Access 1 Year
For registered users only
AICPA Member:$49.00
Your Price:$65.00
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