Buy Certified Financial Forensics certificate online CFF


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The Certified in Financial Forensics CFF credential is 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.

The CFF credential was established in 2008 to designate expertise in forensic accounting.

The program objectives include: (i) enhancing the quality of forensic services and (ii) increasing public awareness of the CFF designation.

Fundamental forensic knowledge

A. Laws, Courts and Dispute Resolution

  1. Basic Civil and Criminal Laws and Dispute Resolution
  2. Basic Federal and State Rules of Evidence
  3. Basic Federal and State Rules of Procedure
  4. Federal Courts
  5. State Courts
  6. Other laws, regulations, and guidance
  7. Other agencies

B. Planning and Preparation

  1. Accepting the Engagement
  2. Understanding with Client
  3. Initial meeting with Client’s Attorney
  4. Determine the required personnel and resources

C. Information Gathering and Preserving

  1. Document and Evidence Gathering
  2. Document and Evidence Preservation and Retention
  3. Interviewing

D. Discovery

  1. Requesting and examining other parties’ information
  2. Assist in making client’s information available
  3. Make a forensic accountant’s own information available

E. Reporting, Experts and Testimony

  1. Testifying forensic accountant needs to supervise and control
  2. Preparation of report and exhibits
  3. Fact-finding
  4. Reports
  5. Experts
  6. Non‐expert testimony
Specialized forensic knowledge

A. Bankruptcy, insolvency, and reorganization

  1. Roles and responsibilities
  2. Reporting Requirements
  3. Bankruptcy valuation issues
  4. Understanding of insolvency
  5. Basic reorganization concepts

B. Valuation

  1. Interests in Business Entities, Pensions, Intangible property, Intellectual property, Interests in Estates and Trusts, and others
  2. Purpose
  3. Engagement Considerations: Standards of Value, Premises of Value, Approaches, Methods

C. Economic damage calculations

  1. Economic damages ‐ businesses: Lost profits, Lost value, Extra costs, Lost cash flow, Mitigation, Restitution, Interest/time value of money, Out of pocket, Rescission, Unjust enrichment, Determination of Present Value date of damages, Methods of determining
  2. Economic damages ‐ individuals: Lost earnings, Medical expenses, Burial costs, Lost household services, Cost of repairing or replacing property, Cost of loss of use of property, Interest/time value of money
  3. Intellectual property: Patents, Copyrights, Trademarks/Trade names, Trade Secrets
  4. Punitive Damages

D. Family Law

  1. Asset valuation
  2. Asset tracing
  3. Income determination
  4. Collaborative law
  5. Child Support
  6. Alimony
  7. Tax planning re distribution of assets

E. Financial Statement Misrepresentations

  1. Fraud
  2. Financial Statement Misstatements
  3. Asset Misappropriation
  4. Foreign Corrupt Practices Act Investigations

F. Fraud prevention, detection, and response

  1. Fraud Risk Governance
  2. Fraud Risk Assessment
  3. Fraud Prevention
  4. Fraud Detection
  5. Fraud Investigation
  6. Reporting
  7. Remediation

G. Computer forensic analysis

  1. Data integrity: Data imaging, Data recovery
  2. Cybercrime

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