AICPA - Certified in Financial Forensics (CFF) CPE Requirements

How to reach the regulator directly.

AICPA - Certified in Financial Forensics Credential (CFF)
220 Leigh Farm Road
Durham, NC 27707
Attn: Member Services

Tel: (888) 777-7077

Email: cff@aicpa.org

The regulator's own published rules and related resources.

AICPA Credentials - Certified in Financial Forensics Credential (CFF)

The total continuing education hours required.

Effective January 1, 2017: Beginning with the annual period January 1, 2017 - December 31, 2017, and all annual periods going forward, credential holders must earn 20 hours of continuing professional development within the credential body of knowledge annually.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

CFF credential holders must earn CPE related to forensic accounting within the CFF body of Knowledge. Examples include, but are not limited to:

• bankruptcy and insolvency
• electronic data analysis
• damages calculations
• family law
• fraud prevention, detection, and response
• litigation support
• stakeholder disputes
• valuations.

• January 31, 2019: Note from CeriFi CPEdge: The CeriFi CPEdge content distributor for CFF will only automatically allocate credits for 'Business Valuation' and 'Fraud' to the CFF regulator. If you have other programs/activities that qualify for CFF continuing education, you can manually edit the activity and add the appropriate credits to the CFF regulator. Then, the activity will appear on the CFF status report.

"Structured" and "Unstructured" Learning Activities: (Effective January 1, 2017):

Beginning January 1, 2017, you will need 20 hours of CPD each year to maintain your credential and attest to meeting this requirement when paying dues. CPE credits will continue to count so long as — just as before — the learning activities are relevant to the credential body of knowledge. A credential holder, therefore, could satisfy the 20-hour requirement entirely with traditional CPE (i.e., structured learning) or through a mix of CPE and activities such as on-the-job training or serving on a technical committee (i.e., unstructured learning). The purpose of this change is to provide more flexibility in recognition of the multitude of ways that professionals develop competencies, while continuing to help members deliver the highest quality in professional services.

Structured Learning Activities:

A formal program of learning with an explicit, expected outcome. These types of activities may include self-study text or online courses, webcasts, live or virtual conferences or courses with a formal structure and an explicit, expected outcome.

Unstructured Learning Activities:

A learning activity with an expected outcome related to the development of professional competency. Unstructured activities may include coaching, mentoring, peer-to-peer learning, on-the-job training and taskforces. When considering whether or not you should include an activity, we recommend you consider the following:

• How is what I am learning relevant to the credential body of knowledge?
• Is what I’m learning related to current or future standards, guidelines or best practices?
• How are the learning outcomes of this activity relevant to my competency development?
• What benefits does the activity offer toward my current or future credential-related career goals?

Many unstructured learning and professional development activities may already exist within your organization or within professional associations to which you already belong. These are activities that many members already do day-to-day, and include leadership development, mentoring and research into evolving issues affecting their clients. The AICPA will also begin offering unstructured learning and professional development activities designed specifically for credential holders in 2017.

Effective January 1, 2017: Unstructured Learning Activity Limitation: Up to 10 hours annually can be satisfied through the new category of education called unstructured learning.

Refer to the AICPA-CFF website (link is above) for more information on structured and unstructured learning activities.

How the reporting cycle is structured.

Effective January 1, 2017: Annual (i.e., January 1 - December 31).

When a reporting cycle begins.

Effective January 1, 2017: January 1.

How completed credits are reported to the regulator.

To maintain the credential, CFF credential holders must continue to pay the appropriate annual credential fee and meet the following recertification requirements annually:

1. Maintain AICPA membership in good standing.
2. Hold a valid and unrevoked CPA certificate or license issued by a legally constituted state authority.
3. Complete 20 hours of continuing professional development within the credential body of knowledge annually ('structured' or 'unstructured' learning).
4. Submit electronic intent to continue to comply with all recertification requirements.

The AICPA requires maintenance of the following records:

For CPE, approved courses at a university, other continuing-education courses and trade association conferences

• Title of course/session
• Related body of knowledge subject matter
• Sponsor of course
• Name of college/university
• Format of course
• Date(s)
• Number of CPE credits, hours attended, semester credits, etc.

For Presenting

• Title of program/session
• Related body of knowledge subject matter
• Number of CPE credits awarded to participants or length of presentation
• Date(s)
• Location of the presentation

For Authoring

• Title of work
• Related body of knowledge subject matter
• Name of publisher
• Type of publication
• Date published
• Number of hours to prepare

For 'unstructured' learning

• Date(s) of activities
• Format and length of activity
• How the activity supports your continued development

The renewal or reporting deadline.

The licensee will be required to state your re-certification qualifications online upon e-mail request.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

When selected for audit, you will be notified in writing and your recertification-related learning activities must be recorded in the 'My Learning' section of the AICPA Competency and Learning website. You are encouraged to record your annual CPE/CPD in this website regularly.

Reduced or prorated requirements for a first renewal.

For newly certified CFF, the period begins at the end of the year you obtain the CFF credential. Any CPE earned from the time certification is obtained until the time that the recertification period begins can be applied to the first recertification period.

Who may be excused from all or part of this requirement.

A requirements waiver may be requested and will be granted if, in the sole judgment of the CFF Credential Committee, there is justification because of extreme hardship or extraordinary circumstances.

Inactive CFF credential holders need not meet the business experience and continuing education requirements during the period in which their credential is inactive. However, they must maintain a valid state CPA license and be an AICPA member in good standing.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Credit Hours Required:

Effective January 1, 2017: Beginning with the annual period January 1, 2017 - December 31, 2017, and all annual periods going forward, credential holders must earn 20 hours of CPE within the CFF body of knowledge in each annual period.

Breakdown of Specific Requirements:

"Structured" and "Unstructured" Learning Activities: (Effective January 1, 2017):

Beginning January 1, 2017, you will need 20 hours of CPD each year to maintain your credential and attest to meeting this requirement when paying dues. CPE credits will continue to count so long as — just as before — the learning activities are relevant to the credential body of knowledge. A credential holder, therefore, could satisfy the 20-hour requirement entirely with traditional CPE (i.e., structured learning) or through a mix of CPE and activities such as on-the-job training or serving on a technical committee (i.e., unstructured learning). The purpose of this change is to provide more flexibility in recognition of the multitude of ways that professionals develop competencies, while continuing to help members deliver the highest quality in professional services.

Structured Learning Activities:

A formal program of learning with an explicit, expected outcome. These types of activities may include self-study text or online courses, webcasts, live or virtual conferences or courses with a formal structure and an explicit, expected outcome.

Unstructured Learning Activities:

A learning activity with an expected outcome related to the development of professional competency. Unstructured activities may include coaching, mentoring, peer-to-peer learning, on-the-job training and taskforces. When considering whether or not you should include an activity, we recommend you consider the following:

• How is what I am learning relevant to the credential body of knowledge?
• Is what I’m learning related to current or future standards, guidelines or best practices?
• How are the learning outcomes of this activity relevant to my competency development?
• What benefits does the activity offer toward my current or future credential-related career goals?

Many unstructured learning and professional development activities may already exist within your organization or within professional associations to which you already belong. These are activities that many members already do day-to-day, and include leadership development, mentoring and research into evolving issues affecting their clients. The AICPA will also begin offering unstructured learning and professional development activities designed specifically for credential holders in 2017.

Effective January 1, 2017: Unstructured Learning Activity Limitation: Up to 10 hours annually can be satisfied through the new category of education called unstructured learning.

Cycling Period:

Effective January 1, 2017: Annual.

General Characteristics of Accredited Education:

CPE Credit Calculation:

Effective January 1, 2017: The minimum time allotment that can be recorded is 10 minutes.

• Note from CeriFi CPEdge: December 2016: The CeriFi CPEdge content distributor has been updated to calculate AICPA-CFF credits using the new NASBA CPE Standards (which were effective September 2016). Refer to the NASBA Registry Resource Summary page (under "General Characteristics of Accredited Education") for more details on the new Standards for credit calcuations.