Program Structure

  • The Forensic Accountant/Forensic Auditor (FA) Program is divided into four levels/21 papers: Formation Level 1/5 papers, Formation Level 2/5 papers, Professional Level 1/5 papers and Professional Level 2/6 papers. After completing Formation Level 1/5 papers, the candidates will be admitted into the Formation Level 2/5 papers. After completing Formation Level 2/5 papers, they will be admitted into Professional Level 1/5 papers. The candidates of the Forensic Accountant/Forensic Auditor (FA) Program will be required to study and complete the four levels/21 papers in a sequential manner.

Formation Levels

Formation Level 1

  • Paper FL1 Introduction to Forensic Accounting (Marks: 100)
  • Paper FL2 Concepts & Techniques of Fraud Examination (Marks: 100)
  • Paper FL3 Business Communication & Behavioral Studies (Marks: 100)
  • Paper FL4 Economics & Business Planning (Marks: 100)
  • Paper FL5 Quantitative Methods (Marks: 100)

Formation Level 2

  • Paper FL6 Financial Accounting (Marks: 100)
  • Paper FL7 Auditing & Assurance (Marks: 100)
  • Paper FL8 Taxation & Mercantile Law (Marks: 100)
  • Paper FL9 Forensic Accounting Investigation Process & Techniques (Marks: 100)
  • Paper Fl10 Management Information & Control System (Marks: 50)

Professional Level

Professional Level 1

  • Paper PL11 Advanced Accounting & Financial Reporting (Marks: 100)
  • Paper PL12 Corporate Laws (Marks: 100)
  • Paper PL13 Cost & Management Accounting (Marks: 100)
  • Paper PL14 Strategic Business Management (Marks: 100)
  • Paper PL15 Anti-Money Laundering Measures & Business Ethics (Marks: 100)

Professional Level 2

  • Paper PL16 Advanced Auditing & Assurance (Marks: 100)
  • Paper PL17 Advanced Taxation (Marks: 100)
  • Paper PL18 Business Finance Decisions (Marks: 100)
  • Paper PL19 Corporate Governance, Risk Management & Ethics (Marks: 100)
  • Paper PL20 Criminology, Legal Environment & Ethics (Marks: 100)
  • Paper PL21 Forensic Accountant Independent Expert Reports (Marks: 100)
  • Paper PL21 Forensic Accountant Independent Expert Reports (Marks: 100)

The examination for each subject is of 3 hours duration. Each subject has one paper of 3 hours each. Examination are conducted twice a year, in last week of January and July every year.

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