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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

Coopersmith Career Consulting | Evaluated Learning Experience

Forensic Accounting (ACC-325)


Varies (self-study; self-paced). 

Various; distance learning format.

March 2021 - Present. 

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon successful completion of this course, students will be able to: explain fraud and identify the environments in which it takes place; recognize fraud schemes and determine ways in which they are concealed; review financial and non-financial records to uncover fraud; understand how effective interviews are conducted; document work product and maintain chains of custody; apply audit skills such as completeness, tracing, and independent verification; describe the civil, criminal and regulatory framework of fraud examinations; understand the role of computer forensic specialists; and communicate effectively and present findings through written reports. 


Forensic Accounting (ACC-325) introduces students to forensic accounting, with a significant focus on fraud examination. In the first half of the semester, we study the elements of fraud and the types of fraud schemes, including fraudulent financial statements, asset misappropriation, corruption, and money laundering. In the second half, we focus on how professionals respond to fraud, emphasizing the legal framework, document analysis, interviewing, and report writing. The demand for fraud examiners and forensic accountants continues to grow in both the private and public sectors. Skills developed in this course will help students in multiple professions, including professional accounting, auditing, criminal investigation, and general business.

Credit recommendation: 

In the upper division baccalaureate degree category, 3 semester hours in Business, Accounting, Forensic Accounting, or as a general elective (5/21).