CFF (Certified in Financial Forensics)
Definition
An AICPA credential restricted to CPAs in good standing. Covers the full forensic accounting scope: fraud, litigation support, valuation disputes, bankruptcy, and matrimonial matters.
- Issuing body
- AICPA (American Institute of CPAs)
- Prerequisite
- Active CPA license in good standing
- Scope
- Fraud, litigation support, valuation, bankruptcy, matrimonial matters
- Renewal
- Requires ongoing continuing professional education
Common questions
Can a non-CPA earn the CFF?+
No. The CPA license is a hard prerequisite, which distinguishes the CFF from credentials like the CFE that accept non-accountants. This restricts the pool to accountants who add forensic specialisation on top of core audit and tax training.
How does CFF differ from ABV?+
ABV (Accredited in Business Valuation) is a narrower AICPA credential focused specifically on valuation. CFF is broader, covering valuation disputes as one component alongside fraud examination, litigation support, bankruptcy, and matrimonial financial matters.
Related terms
- CFE (Certified Fraud Examiner)
- The primary fraud-specific credential, awarded by the ACFE. Covers financial transactions, law, investigation methodology, and fraud prevention. Available to accountants, lawyers, investigators,...
- CPD (Continuing Professional Development)
- The ongoing training requirement attached to most professional credentials. For forensic accounting credentials, CPD typically covers emerging fraud schemes, changes in evidentiary...
- IIA (Institute of Internal Auditors)
- Global professional body for internal auditors, awarding the CIA (Certified Internal Auditor) credential. Its standards and guidance on fraud risk (IIA Standard...
- Independence
- The requirement that an expert's opinion is formed solely on the evidence and the expert's own professional judgment, free from pressure from...
- PCAOB
- Public Company Accounting Oversight Board, established by SOX to set auditing standards and inspect audit firms performing public-company audits. It replaced the...