Scope of Content

Candidates will be recommended to complete the modules in the following order:

Name of Module Learning Objective and Scope of Content
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.

Please click here for the Scope of Content for Module 1.

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.

Please click here for the Scope of Content for Module 2.

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.

Please click here for the Scope of Content for Module 3.

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.

Please click here for the Scope of Content for Module 4.