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 explains the role of technology in supporting the forensic accountant during a customer engagement, including the challenges encountered when providing such services. The process to locate or find Electronically Stored Information (ESI) is described along with the technologies and methodologies that can be used to evaluate and analyze the data once acquired. The goal of the course is to help the practitioner understand the process, considerations, and available technology tools needed to examine electronically stored information and data when investigating fraud.
- Describe the different types of bankruptcy.
- Match the bankruptcy type with the entity that is eligible to file for it.
- Explain the different roles a forensic accountant can play in bankruptcy engagements.
- Explain how the role of a forensic accountant may change depending upon the client.
- Describe the four types of bankruptcy fraud.
- Identify the various forms of financial documentation that may need to be filed in a bankruptcy engagement.
- List the key concepts of valuation and insolvency issues.
- Recognize specific laws and deadlines set by the bankruptcy court and the IRS, and describe any recent changes to those laws.
- Define specific bankruptcy-related concepts such as insolvency.
- Describe the role of a CRO in bankruptcy engagements.
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 firstname.lastname@example.org if you have any questions or encounter any issues.
Find out more information on the Forensic and Valuation Services Member Section.
Advanced Preparation: None