Forensic accounting plays an increasingly important role in helping organizations detect fraud, investigate financial irregularities, and support legal and regulatory matters. As financial transactions become more complex and organizations face growing pressure to maintain transparency and accountability, CPAs must understand how forensic techniques can be used to identify risks, evaluate financial evidence, and support sound decision-making. This course explores the foundations of forensic accounting, including the role of CPAs in forensic engagements, common fraud schemes, fraud detection techniques, and the importance of professional skepticism in identifying financial anomalies.

The course also examines the practical side of conducting financial investigations, including investigation planning, evidence evaluation, interview fundamentals, transaction tracing, and documentation standards. Participants will also explore how forensic accountants communicate findings through professional reports, support litigation matters, work with attorneys and regulators, and navigate ethical responsibilities and professional risk considerations. The course concludes with a focus on professional judgment, including understanding limitations, maintaining objectivity, and recognizing when financial concerns should be escalated. By the end of the course, participants will have a stronger understanding of how forensic accounting supports fraud detection, financial investigations, and dispute resolution, and how CPAs can apply forensic thinking to strengthen financial oversight and organizational integrity.

Course No. CH009
Format: Online pdf (133 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation:None
Level: Intermediate
CPE Credit: 5 hrs.
Field of Study: Accounting: Technical
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2026