This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained.
▪ Identify the professional standards that apply to forensic accounting engagements, including what they offer and whether they impose restrictions
▪ Determine how professional standards relate to other requirements in forensic services (e.g., court requirements and case law)
▪ List the various forms of non-authoritative guidance from the AICPA that pertains to forensic accounting engagements, including what they offer and whether they impose restrictions
▪ Discuss examples of situations in which forensic accountants must follow standards and guidance depending on the types of services they are providing
Accountants and others who are considering entering the field of forensic accounting.