AICPA Guidance for the Forensic Engagement
This course provides an overview of the professional standards and conduct considerations that apply to CPAs performing forensic accounting services. It explores both authoritative and non-authoritative AICPA guidance and explains how these standards relate to real-world forensic engagements, including litigation and legal proceedings.
CPE Credit
1.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
This course introduces the professional standards and ethical responsibilities that govern forensic accounting engagements. Participants will examine both authoritative and non-authoritative AICPA guidance, including the application of the Statement on Standards for Forensic Services (SSFS), and understand how these standards are applied in practice.
The course also explores how forensic accounting standards intersect with legal requirements, including court expectations and case law considerations. Through practical examples, learners will gain insight into applying professional judgment in a variety of forensic engagement scenarios.
This course is part of the AICPA’s Fundamentals of Forensic Accounting Certificate Program.
What You’ll Learn
After completing this course, you will be able to:
- Identify the professional standards applicable to forensic accounting engagements
- Distinguish between authoritative and non-authoritative AICPA guidance
- Understand the role of the Statement on Standards for Forensic Services (SSFS)
- Evaluate how forensic standards relate to court requirements and legal proceedings
- Apply professional standards to real-world forensic accounting scenarios
- Recognize ethical and conduct considerations in forensic engagements
Who This Course Is For
This course is designed for professionals involved in forensic accounting, investigative services, or financial dispute resolution, including:
- CPAs performing forensic accounting services
- Forensic accountants and consultants
- Professionals involved in litigation support, disputes, or investigations
- Accounting professionals seeking to understand forensic engagement standards
Key Topics Covered
Major topics addressed in this course include:
- AICPA professional standards for forensic engagements
- Statement on Standards for Forensic Services (SSFS)
- Authoritative vs non-authoritative AICPA guidance
- Ethical and professional conduct considerations
- Application of standards in forensic accounting scenarios
- Relationship between forensic standards, court requirements, and case law
- Professional judgment in forensic engagements
Why This Course Matters
Forensic accounting engagements often operate in high-stakes environments involving litigation, disputes, and regulatory scrutiny. Understanding the applicable professional standards is critical to maintaining credibility, ensuring compliance, and delivering defensible conclusions in legal and investigative contexts.
This course helps CPAs and forensic professionals navigate the complexities of AICPA guidance, apply standards appropriately, and align their work with both professional expectations and legal requirements.
For additional guidance on forensic accounting standards, refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Accounting CPE courses available through NINJA CPE.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
