AICPA Guidance for the Forensic Engagement

Overview

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 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. 

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Objectives

• 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

Prerequisites

None