Checkpoint Learning Forensic Accounting Certificate Program

Checkpoint Learning Forensic Accounting Certificate Program Powered by CPEasy, part of the Checkpoint Learning portfolio Firm Admin & User s Guide Develop Technical Forensic Accounting Knowledge Tax & Accounting 800.231.1860 cl.thomsonreuters.com

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Table of Contents Checkpoint Learning Forensic Accounting Certificate Program Overview... 4 Program Introduction... 4 Program Organization... 4 Checklist for Checkpoint Learning Forensic Accounting Certificate Program... 8 Accessing the Checkpoint Learning Forensic Accounting Certificate Program... 9 Accessing the Online Courses on CPEasy... 9 Accessing the Final Exam... 15 CPE Certificates... 16 Obtaining Your Checkpoint Learning Forensic Accounting Competency Certificate... 16 Obtaining Your Individual Online Course CPE Certificates... 16 Adding the Certificate to Your LinkedIn Profile... 18 Firm Admin User Guide... 19 Accessing Your Firm s Subscriptions and Certification Programs... 19 Verifying Available Program Seats and Inviting Firm Members... 20 Viewing Firm Members Certificate Program Progress... 22

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Program Introduction Checkpoint Learning Forensic Accounting Certificate Program Overview The Checkpoint Learning Forensic Accounting Certificate Program provides the CPA, accounting and/or audit professional with a curriculum of continuing education focused on the field of forensic accounting. The forensic accounting professional performs an orderly analysis, investigation, inquiry, test, inspection, or examination in an attempt to obtain the truth and form an expert opinion. Almost every scientific and technical field has a forensic application. The American Board of Forensic Accounting, the Association of Certified Fraud Examiners, the American Institute of Certified Public Accountants and other respected professional organizations designate professionals with the requisite education, skills and experience to perform engagements as a forensic accountant. The curriculum in the Checkpoint Learning Forensic Accounting Certificate Program contributes to the educational requirements to the qualifications under Rule 702 of the Federal Rules of Evidence in providing testimony as an expert witness for litigation which requires that the expert s technical knowledge must help the trier of fact (judge) to understand the evidence or determine a fact in issue and that the expert has reliably applied the principles and methods to the facts of the case. Delivered through our powerful CPEasy platform, this program focuses on the forensic accounting engagement; auditing for fraud prevention, detection and response; litigation support and dispute resolution including family law and testifying as an expert witness; reconstructing income and the calculation of damages; interviews and interrogations; and investigation techniques and sources of information. Candidates who successfully complete the course work and comprehensive final exam will earn a Checkpoint Learning Forensic Accounting Competency Certificate as well as approximately 36 hours of Continuing Professional Education credit. Completion of the courses may* also qualify towards the continuing education credit for certifications like CFF (Certified in Forensic Accounting as designated by the AICPA) and the CFE (Certified Fraud Examiners as designated by the Association of Certified Fraud Examiners) and others. Professionals should take the online courses in the order listed and all online courses must be completed before the final exam may be attempted. Candidates who successfully complete the course work and final exam will earn a Checkpoint Learning Forensic Accounting Competency Certificate. Program Organization The Checkpoint Learning Forensic Accounting Certificate Program comprises the following 8 components: Component 1 Title: Description: Forensic Accounting: An Overview This course covers how to blend one s auditing and investigative skills to minimize fraud risk by recognizing the red flags and implementing effective countermeasures; the basics of fraud investigation and detecting fraudulent financial reporting, including the legal elements; and the techniques for giving expert testimony. Specifically, this course address how to conduct a forensic engagement, specific accounting and federal rules, computerassisted forensic techniques, and reporting on findings. 2015 Thomson Reuters/Tax & Accounting. Page 4

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Component 2 Title: Description: Component 3 Title: Description: Component 4 Title: Forensic Accounting Certain high-profile fraudulent cases have heightened the public s awareness of fraud. Everyone involved in a company from top management, to audit committees and the board of directors, to the internal and external audit teams has been put on notice that the public demands increased accountability and vigilance in corporate governance. In audits conducted according to generally accepted auditing standards (GAAS), or the standards of the Public Company Accounting Oversight Board (PCAOB), audit teams are charged with the duty of giving reasonable assurance that their client s financial statements are free of material misstatement (whether caused by error or fraud). The forensic accountant, with the proper education, training, and experience, can provide additional support to financial statement audit teams in this endeavor. In this program, Forensic Accounting, we will focus on the basic elements of forensic accounting. The program will define forensic accounting and how it differs from traditional accounting. Through real cases, it will illustrate how fraud can occur undetected for a period of time, as well as identify key elements in prevention, detection and deterrence of fraud. Advanced Forensic Accounting Fraud, by its very nature, is intended to be hidden. Fraud can masquerade as a labyrinth of complex entries or concepts, very easily meeting its target to deceive. Fraud is not complicated, yet it employs a pervasive role in today s corporate environment. Individuals and organizations can no longer afford to ignore fraud. The decision to disregard the existence or impact of fraud becomes a fraudster s opportunity. It is rare the organization or individual who can escape from the occurrence of fraud. Forensic accountants can help to ameliorate an individual s or an organization s exposure to fraud. The forensic accountant uses her/his knowledge of accounting, criminology, law and investigative skills to assist in detecting, deterring, and investigating fraud, or to provide litigation services. As fraud examiners, forensic accountants need to know what motivates people to commit fraud, possess an understanding of the common fraud schemes, as well as have an understanding of the laws related to fraud. Forensic accountants will also need to know how to properly interview witnesses, gather evidence, and testify (as necessary) in the courtroom. Introduction to Litigation Services 2015 Thomson Reuters/Tax & Accounting. Page 5

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Description: Component 5 Title: Description: Component 6 Title: Description: Component 7 Title: Description: Component 8 Title: Description: Litigation and dispute resolution matters arise out of disputes involving two or more persons or entities. It is important that a practitioner understands the various litigation and dispute resolution services and accountant can provide. This program will introduce the practitioner to civil litigation and explain the differences between civil trials and criminal trials. It will cover various areas including: domestic and divorce cases; fraud investigations and forensic accounting; securities claims; lost profits and business interruption; damage calculations for individuals; business reorganizations and bankruptcy proceedings; construction costs and claims; and other damage calculation areas for the accounting expert. The program will conclude by outlining the basic techniques needed to manage a litigation services practice. Introduction to Fraud Auditing This course discusses the procedures or actions undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss. It has been updated to include discussion of AU Section 316, Consideration of Fraud in a Financial Statement Audit. Fraud Auditing and Investigation This courses details analytical procedures undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss. CPA Services in Divorce and Family Law Family law may involve divorce, dissolution of civil unions or domestic partnerships, child custody and support, adoption, and other types of legal cases or matters. This course focuses primarily on divorce and the financial issues with which an accountant may assist, with some basic information on child support. Final Exam Checkpoint Learning Forensic Accounting Certificate Program After completion of all seven online courses, the comprehensive final exam will automatically become available for users to complete. Upon successful completion, users will earn a Checkpoint Learning Forensic Accounting Competency Certificate. Certificate. A Checkpoint Learning Forensic Accounting Competency Certificate will be awarded to each participant upon their successful completion of the program requirements. 2015 Thomson Reuters/Tax & Accounting. Page 6

Checkpoint Learning Forensic Accounting Certificate Program User s Guide LinkedIn. After completing the certificate program, professionals will be able to add this accomplishment to their LinkedIn profile. Recognition on Checkpoint Learning. Professionals who complete the course may opt to have their names posted to the Checkpoint Learning website as evidence of their satisfactory completion. Renewal. To renew, certificate holders will be required to maintain their technical forensic accounting skills annually. This will be accomplished by successful completion of eight hours of specifically identified continuing education on Checkpoint Learning and a nominal renewal fee. Locks on Courses/ Final Exam. To begin, the user should complete the first online course, Forensic Accounting: An Overview. Upon completion, the next online course will be unlocked and available to the user to complete. Once all online courses have been completed, the Final Exam for the program will be unlocked for the user to complete. 2015 Thomson Reuters/Tax & Accounting. Page 7

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Checklist for Checkpoint Learning Forensic Accounting Certificate Program Use this document to track your progress with the Forensic Accounting Certificate Program. The following items must be completed in order. Once an item is completed, then the next course will unlock: 1. Online self-study course: Forensic Accounting: An Overview 4 CPE credits. 2. Online self-study course: Forensic Accounting 4 CPE credits. 3. Online self-study course: Advanced Forensic Accounting 8 CPE credits. 4. Online self-study course: Introduction to Litigation Services 4 CPE credits. 5. Online self-study course: Introduction to Fraud Auditing 4 CPE credits. 6. Online self-study course: Fraud Auditing and Investigation 4 CPE credits. 7. Online self-study course: CPA Services in Divorce and Family Law 4 CPE credits. Upon completion of items 1 through 7 above, the following will automatically become available: 8. Final Exam Forensic Accounting Certificate Program (No CPE credits are awarded for completion of the Final Exam.) Program Duration. The participant is allowed one year from the date of purchase for the satisfactory completion of all program requirements. Please keep this checklist handy to help you stay on track with the Checkpoint Learning Forensic Accounting Certificate Program. If you have questions or need assistance at any time, contact us as follows: For technical or customer service support, including billing, platform use and access, and registration issues related to the online course, visit cpeasy.com or call (800) 231-1860. For program overview information, please see the product page at cpeasy.com/facp. Please email CheckpointLearning.CPECustomerService@thomsonreuters.com for questions. 2015 Thomson Reuters/Tax & Accounting. Page 8

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Accessing the Checkpoint Learning Forensic Accounting Certificate Program Accessing the Online Courses on CPEasy After successful purchase, the Checkpoint Learning Forensic Accounting Certificate Program will automatically be added to the user s My Account page on cpeasy.com under the Certificate Program tab. The following steps will guide you through accessing the program and online courses. 1. First go to the cpeasy.com and click the Sign In button: 2015 Thomson Reuters/Tax & Accounting. Page 9

Checkpoint Learning Forensic Accounting Certificate Program User s Guide 2. Next, enter your username and password and click SUBMIT: Note: Clicking the REMEMBER ME box allows the website to remember your username and password upon your next visit, provided you do not clear your cache. 2015 Thomson Reuters/Tax & Accounting. Page 10

Checkpoint Learning Forensic Accounting Certificate Program User s Guide 3. Once logged in, click the My Account link in the left-hand panel: 2015 Thomson Reuters/Tax & Accounting. Page 11

Checkpoint Learning Forensic Accounting Certificate Program User s Guide 4. From the My Account page, the Checkpoint Learning Forensic Accounting Certificate Program will be located under the Certificate Program tab. To access the program, simply click on its title. 5. To begin the program, you must complete the first course before you can move to the second course. To begin, click Forensic Accounting: An Overview in the list of Courses: Note: Locked courses are denoted by a lock icon ( ) that will disappear upon sucessful completion of prerequisite courses. (See the Checklist for Checkpoint Learning Forensic Accounting Certificate Program on page 7 for a breakdown of the prequisites.) 2015 Thomson Reuters/Tax & Accounting. Page 12

Checkpoint Learning Forensic Accounting Certificate Program User s Guide 6. Upon clicking a course title, that course will open in a new window: 7. To navigate through the self-study course, utilize the drop-down arrow to advance chapters. 2015 Thomson Reuters/Tax & Accounting. Page 13

Checkpoint Learning Forensic Accounting Certificate Program User s Guide 8. Within some of the chapters of some courses, you will find audio/video links; these are used to provide additional formats for learning the material. If you wish to only hear audio of the material, click the audio button. Click the video button to view the video on your PC. If you re viewing the material on a mobile device, click the mobile button to view the video in a mobile-friendly format. 9. Throughout the course, there are study/review questions that should be answered. Click on the Section Review link in the bottom-left corner to display the review questions for the chapter. Note: Clicking the textbook icon in the lower left of the question will change the text content in the upper pane to match the content relevant to the question. 10. At the conclusion of each online course, the quizzer must be passed to complete the course. Click on Final Quizzer to take a quiz over that online course s material. Once you successfully complete a course with a passing grade of 70% or higher, you can immediately print your CPE credit hours certificate (see the CPE Certificates chapter beginning at page 15). 2015 Thomson Reuters/Tax & Accounting. Page 14

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Accessing the Final Exam When you have completed all course materials, you can then take the Final Exam by clicking on the Comprehensive Final Exam for Forensic Accounting Certificate Program link in the Courses list. When you have answered all the questions, click the Grade button and the Final Exam will automatically be scored. Note: To successfully complete the certificate program, you must achieve a grade of at least 70% on the Final Exam. If you fail the Final Exam, you can reset the exam and repeat. Once the Checkpoint Learning Forensic Accounting Certificate Program has been completed, the program will show as Completed under the Certificate Program tab of the user s My Account page. 2015 Thomson Reuters/Tax & Accounting. Page 15

Checkpoint Learning Forensic Accounting Certificate Program User s Guide CPE Certificates In addition to earning your Checkpoint Learning Forensic Accounting Competency Certificate, you can also earn approximately 36 hours of CPE credit via the individual online courses available in the Checkpoint Learning Forensic Accounting Certificate Program. (Note: No CPE credit hours are awarded for completion of the Final Exam.) Obtaining Your Checkpoint Learning Forensic Accounting Competency Certificate Once the Final Exam has been successfully completed, a PDF of your Checkpoint Learning Forensic Accounting Competency Certificate will be emailed to you. Soon after, you will receive your printed certificate via mail. Please verify that the mailing address in your CPEasy profile is correct by logging in at CPEasy.com and clicking on Account Profile on the left side of the screen. Your certificate will be mailed to the address located under Shipping Address. Obtaining Your Individual Online Course CPE Certificates There are two ways to view and print your CPE credit-hours certificates for individual courses from CPEasy: 1. Click on the certificate icon ( ) next to the Course Evaluation link in the Courses list under the Certificate Programs tab in My Account (see steps 1 4 of Accessing the Online Courses section of Accessing the Checkpoint Learning Forensic Accounting Certificate Program chapter): 2. You can also view and print your certificate for a course by clicking the Print Certificate tab in the online course s window upon successful completion of the course s quizzer: Either method will open your CPE certificate in a new window. 2015 Thomson Reuters/Tax & Accounting. Page 16

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Once your certificate is open, select your jurisdiction from the Select Sponsor drop-down menu at the top right corner of the certificate window: Name Accounting: An Overview The certificate will refresh and reflect your selection in the appropriate fields: Your Name Forensic Accounting: An Overview 4 credit hours of Taxes Accounting To print, simply click Print Certificate at the top of the window and follow your browser s printer prompts. When you are finished, click Close Window. 2015 Thomson Reuters/Tax & Accounting. Page 17

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Adding the Certificate to Your LinkedIn Profile To add your Checkpoint Learning Forensic Accounting Competency Certificate to LinkedIn 1. Log in to your LinkedIn Profile 2. Move your cursor over Profile at the top of your LinkedIn page, and select Edit Profile. 3. Under Add a section to your profile, click Add certifications. 4. Under Certification Name, type Checkpoint Learning Forensic Accounting Competency Certificate. 5. Under Certification Authority, begin to type Thomson Reuters. A listing of companies will appear as you type. Select Thomson Reuters Information Technology and Services from the list to ensure that the Thomson Reuters logo appears next to the certificate on your profile, like so: Thomson Reuters THOMSON REUTERS Information Technology and Services; 10,001+ employees; TRI; HQ:New York,NY 6. Uncheck the box labeled This certificate does not expire. Then, fill in the date you earned your certificate and the date your next renewal is due. 7. Click Save, and the Done editing. Your certificate will now be listed under Certifications. Checkpoint Learning Forensic Accounting Competency Certificate THOMSON REUTERS In addition to adding your certificate to LinkedIn, you can add Forensic Accounting Competency as a new skill. This will allow your peers to endorse you. 2015 Thomson Reuters/Tax & Accounting. Page 18

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Firm Admin User Guide If you are administrating the Checkpoint Learning Forensic Accounting Certificate Program for your firm, this chapter will guide you through Firm Admin functionality, specifically how to invite firm members to take the certification program. Note: To purchase additional seats for the certificate program, please contact your National Account Manager at (800) 231-1860. Further, the program expiration date begins on the date the program was initially purchased, not on user enrollment dates or on dates when additional seats are purchased. Accessing Your Firm s Subscriptions and Certification Programs Once you are logged in to your CPEasy account (see steps 1 4 of Accessing the Online Courses section of Accessing the Checkpoint Learning Forensic Accounting Certificate Program chapter), click on Firm Admin in the left-hand navigation pane to access your firm s CPEasy account page. 2015 Thomson Reuters/Tax & Accounting. Page 19

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Verifying Available Program Seats and Inviting Firm Members Once on your firm s CPEasy account page, the number of seats your firm has purchased for the certificate program will be displayed in the Subscriptions panel at the bottom: Here you will be able to see how many of the purchased seats are in use and how many available seats are remaining: To invite a member of your firm to take the Checkpoint Learning Forensic Accounting Certificate Program, simply click the Invite button on the program s row: Note: You will need your invitee s name and email address handy to send the invitation. Make sure the Checkpoint Learning Forensic Accounting Certificate Program is checked, then enter the email address(es) of the firm member(s) you wish to invite to take the program in field number 2, separating multiple addresses with a comma (you may only invite as many people as your firm has seats available to use). Finally, enter the name(s) of your invitee(s) in field 3 and click Send Invitation. 2015 Thomson Reuters/Tax & Accounting. Page 20

Checkpoint Learning Forensic Accounting Certificate Program User s Guide The system will automatically email the invitee(s) and provide them a link to accept the invitation to the program, which will automatically add it to their CPEasy account. If they do not already have a CPEasy account, they will be prompted to create one. 2015 Thomson Reuters/Tax & Accounting. Page 21

Checkpoint Learning Forensic Accounting Certificate Program User s Guide Upon logging in, the user will be prompted to accept the invitation to join the certificate program: Once the user clicks Accept, the Firm Admin will be emailed an acceptance notification and the seat will be deducted from the remaining seats available to the firm and the program will be added to that user s Certificate Program tab on the user s My Account page. Note: Invitations alone do not reduce the number of available seats. The number of purchased seats remaining is only reduced when an invitation is accepted. Firm Admins should keep this in mind so they do no accidentally send out more invitations than they have seats remaining. Viewing Firm Members Certificate Program Progress To view which invitees have enrolled in the Checkpoint Learning Forensic Accounting Certificate Program and check on their progress within the program, go to the Firm Admin account page and click on the certification program s title in the Subscriptions panel at the bottom of the page. The page that follows will display a list of users currently enrolled in the certification program, their status within the program, and the number of credits completed: 2015 Thomson Reuters/Tax & Accounting. Page 22

Checkpoint Learning Forensic Accounting Certificate Program User s Guide In the event that a Firm Admin needs to deactivate a user s access to a program (e.g., if an invitee s employment with the firm ends), this may be accomplished by clicking the Deactivate button on the invitee s User Seat Usage Detail row. Note: Deactivating a user s access to the program does not return that seat to the pool of available seats. You must contact your National Account Manager to purchase additional seats. If you have any questions or experience trouble using the Firm Admin functions, please contact CPEasy at (800) 231-1860 or use the Contact Us link at the bottom of the CPEasy website for additional resources. You may also be able to find a solution by clicking the FAQ link. 2015 Thomson Reuters/Tax & Accounting. Page 23