The AICPA® Certified in Financial Forensics (CFF®) credential is the mark of excellence for CPAs who apply financial expertise with investigative insight into matters involving fraud, litigation, and complex financial disputes. This handbook is your comprehensive guide to understanding the credential, evaluating your eligibility, and navigating each step of the certification process with confidence.
Inside, you’ll learn what the CFF credential represents and why it is one of the profession’s most respected and in-demand specialty credentials. The handbook outlines the core competencies validated by the CFF, including fraud detection and investigation, financial statement misrepresentation, economic damages, bankruptcy and insolvency analysis, and expert witness services — skills that are increasingly critical in today’s regulatory and litigation environments.
You’ll also find a clear overview of the two available pathways to certification: the Global Standard CFF Pathway for CPAs building forensic expertise, and the Experienced CFF Pathway for seasoned professionals with extensive forensic experience. The handbook details the experience, education, and exam requirements for each option, helping you determine which pathway best aligns with your background and career goals.
A breakdown of the CFF Body of Knowledge provides a practical road map of the competencies covered on the exams and reflected in professional practice, enabling you to assess your strengths, identify development needs, and plan your preparation effectively. The handbook also highlights available education resources, exam formats, and study tools to support your success.
Beyond certification, you’ll discover the professional advantages of becoming a CFF credential holder, including enhanced credibility with clients and legal professionals, access to specialized resources and marketing tools, digital badges, and opportunities to engage with the AICPA’s Forensic and Valuation Services community.
Whether you’re exploring forensic accounting for the first time or are ready to formalize years of experience, the CFF Credential Handbook is your essential starting point for earning the credential and advancing your career.