Understanding the Basic Structure of the Legal System

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 a high-level overview of bankruptcy and the roles of forensic accountants that work with bankruptcy engagements. Our overview employs three different scenarios to give learners a broad understanding of the field.

Discounts

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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 service@aicpa.org if you have any questions or encounter any issues.

Prerequisites

None

Objectives

Learning Outcomes

• Define the purpose of the U.S. Code.
• Describe the basic elements of applicable state statutes.
• Distinguish available alternative dispute resolution (ADR) options.
• Explain the federal and state rules of evidence that directly apply to the work of the forensic accountant.
• Explain the federal and state rules of procedure that directly apply to the work of the forensic accountant.
• Describe the structure of the United States federal and state court systems.
• List applicable laws, regulations, guidance, and agencies relative to the work of the forensic accountant.