Continuing Professional Education · Self-Study
Forensic Deep Dive
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- Forensic vs. audit: different objectives, different toolsNot started~88 min
- Investigative techniques: tracing, reconstruction & timelinesNot started~89 min
- Benford, Beneish & anomaly analyticsNot started~87 min
- Investigative interviewing: planning & techniqueNot started~87 min
- Tracing funds & reconstructing recordsNot started~88 min
- Litigation support: the accountant as consultantNot started~89 min
- The expert witness: reports, testimony & DaubertNot started~87 min
- Forensic reporting: writing findings that hold upNot started~87 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Advanced — Advanced-level: the course teaches forensic specialty judgment — indirect methods of proof, anomaly-analytics interpretation, admission-seeking interviews, expert-witness qualification and testimony, and litigation-grade reporting — at the level of practitioners taking on forensic engagements, not general audit execution.
- Prerequisites
- Working knowledge of GAAS audit fundamentals, including AU-C 240 (consideration of fraud). Prior fraud-awareness or forensic exposure helpful but not required.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-22
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. Forensic vs. audit: different objectives, different tools | 9,197 | 20 | 88.1 min · 1.5 credits | 1 credit |
| 2. Investigative techniques: tracing, reconstruction & timelines | 9,308 | 20 | 88.7 min · 1.5 credits | 1 credit |
| 3. Benford, Beneish & anomaly analytics | 9,052 | 20 | 87.3 min · 1.5 credits | 1 credit |
| 4. Investigative interviewing: planning & technique | 9,011 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 5. Tracing funds & reconstructing records | 9,251 | 20 | 88.4 min · 1.5 credits | 1 credit |
| 6. Litigation support: the accountant as consultant | 9,298 | 20 | 88.7 min · 1.5 credits | 1 credit |
| 7. The expert witness: reports, testimony & Daubert | 9,008 | 20 | 87 min · 1.5 credits | 1 credit |
| 8. Forensic reporting: writing findings that hold up | 9,067 | 20 | 87.4 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute authoritative interpretation of GAAS, the AICPA Standards for Forensic Services, or the Federal Rules of Evidence. Verify all requirements against current primary sources. Standards change; this course reflects research conducted in September 2026.