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Forensic Accounting

 

ACCREDITED BY ACBSP 
Accreditation Council for Business Schools and Programs  

Department of Business & Economics

 

forensic                           

 

Forensic ACCOUNTING

  
The Forensic Accounting program prepares students for financial fraud-detection work.   Students complete the Accounting Concentration in the Bachelor of Science in Business Administration and take specified courses from the Criminal Justice program to earn the Forensic Accounting focus.  The B.S. in Business Administration: Accounting/Forensic Accounting requires 126 credit hours of coursework.

 

CAREERS IN FORENSIC ACCOUNTING:

Forensic Accountants often work for law enforcement agencies such as the FBI and for public accounting firms.  Because Forensic Accountants deal extensively with financial statements and audit reports, many employers expect their Forensic Accountants to be Certified Public Accountants.

Career advancement and income potential are high.

Graduates also are prepared for graduate school in accounting, business administration and law.


 

STUDYING FORENSIC ACCOUNTING AT EDINBORO UNIVERSITY:

The Forensic Accounting program provides students with both the accounting and the criminal justice knowledge necessary to work in financial fraud-detection.   The Criminal Justice courses provide students with an understanding of the legal and investigatory processes.  The Accounting coursework provides the understanding of transaction and asset recording and control methods used in business.  Beyond the business foundation courses which provide students with a thorough exposure to each of the business functions, to economics, to business law, to business ethics, and to the technology and quantitative tools used in accounting, the Forensic Accounting program includes course work in:

ACCOUNTING

CRIMINAL JUSTICE

Principles of Accounting I 
Principles of Accounting II
Intermediate Accounting I
Intermediate Accounting II
Managerial Accounting
Federal Individual Income Taxation
Auditing
Forensic Accounting
Advanced Accounting
Business Law

Introduction to Criminal Justice
American Government
Principles of Sociology
Criminal Investigation
PA Criminal Code
Criminal Procedure & Evidence
Organized Crime & Corruption
Prosecution & the Courts
Civil Liberties
Constitutional Law & Judicial Process

Click here for Descriptions of Accounting Courses

See the EUP Catalogue for Descriptions of Criminal Justice Courses

 

The Curriculum Requirements Sheet and Recommended Course Sequence for the Forensic Accounting track may be found here. 


 

AICPA 150-HOUR RULE:

The American Institute of Certified Public Accountants (AICPA) has recommended that candidates for the Certified Public Accountant designation have earned 150 college credit hours.  However, Pennsylvania does not yet require 150 hours.  According to the Pennsylvania Institute of Certified Public Accountants (PICPA):

  • Candidates who pass the exam with only a bachelor's degree need to complete two years of work experience (3,200 hours) to gain certification

  • Candidates who pass the exam and gathered 150 credit hours (with specified additional credits) need only one year of work experience to gain certification.

The PICPA also states, "The 150 hour requirement may be mandated for CPA certificate applicants after January 1, 2012. The 150 hours of college education would have to be completed through a combination of undergraduate and/or graduate study. You do not need to accumulate the 150 hours prior to taking the uniform CPA Exam. You may continue to accumulate college credit after receiving your undergraduate degree. Once you have 150 hours of college education, passed the uniform CPA Exam and met experience requirements, you may apply to the Pennsylvania State Board of Accountancy for a CPA certificate and license.  The 150 hour requirement would not apply to an individual who successfully completed one or more parts of the CPA Exam prior to Dec. 31, 2011." ("150-Hour Requirement."  PICPA.  Retrieved June 29, 2007: http://www.cpazone.org/exam/requirements/index.asp)  

In the employment market, earning 150 hours may be a competitive advantage and, to be licensed in some states, a necessity.  Students electing to earn 150 hours may take the necessary additional 24 hours by completing a 15-credit internship and 9 credits of additional courses.

Click below to learn the requirements for sitting for the CPA Exam:

AICPA

PICPA (Pennsylvania)

 


 

For more information, please contact Professor Gerald Carnes at 814-732-2407 or at carnes@edinboro.edu.