Candidates will be recommended to complete the modules in the following order:
Name of Module
Module 1 - Forensic Accounting and Investigation
Candidates will be equipped with knowledge of the roles and responsibilities of forensic accountants, and gain proficiency in identifying and explaining the different types of white-collar crimes, and in conducting investigations and preparing of reports for different stakeholders.
Module 2 - Digital Forensics
Candidates will be equipped with digital forensics methodology and essential techniques to recover, authenticate and preserve electronic data as a form of legal evidence.
Module 3 - Financial Crime
Candidates gain practical knowledge of the key aspects of the financial industry, the types of financial crimes, including money laundering, terrorism financing and sanctions, the applicable laws and regulations and financial institutions investigation approaches.
Module 4 - Professional requirements
(a) Code of Professional Conduct and Ethics (ISCA Ethics Pronouncement (EP) 100)
(b) Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore (ISCA Ethics Pronouncement (EP) 200)
Candidates will learn about the mandatory professional requirements, including the implications of non-compliance with the code of professional conduct and ethics, anti-money laundering and countering the financing of terrorism regulations, through case scenarios and reflective activities.
Duration of Completion and Study Support
At least two examinations sessions are held per annum
Most candidates can reasonably complete the Qualification in 12 months, depending on their study pace
Face-to-face practical workshops for Modules 1, 2 and 3 are available, of which the duration will not exceed 50 hours in total
Workshops will be conducted by KPMG Singapore
Mixture of objective test and open-ended questions
End of module closed-book written examination or via computer-based testing platform