AICPA Fraud Resources AICPA Fraud Resources
The AICPA offers a variety of resources and training to assist CPAs in both public accounting and industry to help them improve their skills in the practice of fraud prevention, detection, and investigation.


CPE SELF-STUDY

MEMBERSHIP & CREDENTIALS
  • AICPA Forensic and Valuation Services Membership Section
    This AICPA voluntary membership section is for CPAs who provide advice, technical assistance and consulting services to businesses, non-profits and government organizations. Take advantage of invaluable networking opportunities with CPAs from around the country who are providing consulting services, and share ideas and experiences that can enhance your practice potential.
  • Certified in Financial Forensics (CFF) Credential
    Established the Certified in Financial Forensics (CFF) credential for CPAs who specialize in forensic accounting. The CFF credential is granted exclusively to CPAs who demonstrate considerable expertise in forensic accounting through their knowledge, skills, and experience.



PUBLICATIONS
Internet Fraud Casebook: The World Wide Web of Deceit Forensic Accounting - Fraud Investigations FVS (Formerly BVFLS) Practice Aid 07-1
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Financial Reporting Fraud: A Practical Guide to Detection and Internal Control - 2nd edition Financial Reporting Fraud: A Practical Guide to Detection and Internal Control - 2nd edition
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The Guide to Investigating Business Fraud The Guide to Investigating Business Fraud
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Common Fraud: A Guide to Thwarting the Top Ten Schemes Common Fraud: A Guide to Thwarting the Top Ten Schemes
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Forensic Accounting for Divorce Engagements: A Practical Guide, Third Edition Forensic Accounting for Divorce Engagements: A Practical Guide, Third Edition
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UPCOMING CONFERENCES

  • AICPA Forensic & Valuation Services Conference
    November 9-11, 2014
    New Orleans, LA
    Recommended CPE Credit: 20

    Forensic and valuation practitioners have the opportunity to attend sessions from either inter-related area.
  • AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update
    December 4-5, 2014
    Washington, DC
    Recommended CPE Credit: 14

    This conference provides you with critical updates, new guidelines, and regulatory information to help you successfully execute year-end audits.
  • AICPA Conference on Current SEC and PCAOB Developments
    December 8-10, 2014
    Washington, DC
    Recommended CPE Credit: 24

    Obtain the latest SEC and PCAOB information directly from the regulators.
  • AICPA Family Law Conference
    May 13-15, 2015
    Las Vegas, NV
    Recommended CPE Credit: 20 (main); 3.5 (optional)

    Gain expertise on a broad range of current family law issues while expanding your skills in business valuation, tax and financial forensics. Industry experts provide cutting-edge insights into family law issues and the technical know-how you need to gain a competitive advantage in this growing area.
UPCOMING WEB EVENTS

  • Explore Forensic Techniques to Recognize Fraud
    Offered monthly
    1:00 PM - 5:15 PM ET
    Recommended CPE Credit: 4.5

    This course explains the differences between the role of the forensic accountant and the traditional accountant and how to utilize forensic techniques to ferret out fraudulent activity.
  • Fraud in Revenue and Cash Receipts Cycles
    Offered monthly
    1:00 PM - 4:30 PM ET
    Recommended CPE Credit: 4

    This course teaches you the common frauds in the revenue and cash receipts processes. You will become aware of internal controls that can mitigate various risks, and you will be able to develop an analysis process to ensure efficient and effective risk management.
  • Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations
    Offered Monthly
    1:00 PM - 4:30 PM ET
    Recommended CPE Credit: 4

    Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud.
  • Fraud in Purchasing and Cash Disbursement
    Offered Monthly
    1:00 PM - 4:30 PM ET
    Recommended CPE Credit: 4

    This course teaches you the common frauds in the revenue and cash receipts processes. You will become aware of internal controls that can mitigate various risks, and you will be able to develop an analysis process to ensure efficient and effective risk management.
  • Internal Control Essentials for Financial Managers, Accountants, & Auditors
    Offered Monthly
    8:30 AM - 4:30 PM ET
    Recommended CPE Credit: 8

    This course gives you a solid understanding of systems and control documentation. After an overview of the latest COSO guidance on the components and principles of effective internal control, you are introduced to basic tools used to document an effective accounting process.
  • Fraud: Recent Findings, Red Flags and Corruption Schemes
    Offered monthly
    8:30 AM - 12:00 PM ET
    Recommended CPE Credit: 4

    In this webcast, you will learn the fraud red flags for non-traditional schemes like corruption, Ponzi and asset flip schemes.