Understanding the Forensic Accountant Role

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 explains the difference between a traditional auditor and forensic accountant, lists the characteristics of a forensic account, and describes the possible role a forensic accountant can have during a client engagement.

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Prerequisites

None

Objectives

Learning Outcomes

• Distinguish between a traditional auditor role and a forensic accountant role
• Identify professional credential programs for a forensic accountant
• List important characteristics of a forensic accountant
• Identify the type of engagements performed by forensic accountants
• Using AICPA's Rule 102 for Professional Conduct, describe why engaging a potential client for your forensic accounting services may or may not be a conflict of interest