CERTIFICATE LEVEL
The Certified Forensic Accountant (CFA) programme is professionally structured into three progressive levels designed to equip students with theoretical knowledge, investigative competence, analytical skills, and practical forensic accounting expertise.
Each level is carefully designed to prepare candidates for higher professional responsibilities in forensic accounting, auditing, fraud examination, digital investigations, taxation, compliance, and financial intelligence.
Level I — Certificate Level
Course Outline
1. Principles of Forensic Accounting and Auditing
This course introduces students to the fundamental concepts, principles, and practices of forensic accounting and auditing within modern business and public sector environments. The course is designed to provide foundational knowledge in fraud detection, financial investigations, auditing procedures, internal controls, and ethical professional practice.
Students will gain an understanding of the role of forensic accountants and auditors in preventing, detecting, and investigating financial irregularities, fraud, corruption, and other financial crimes. The course also introduces students to audit processes, evidence gathering, professional standards, and the use of analytical and investigative techniques in organizational settings.
The course further develops students’ appreciation of accountability, transparency, professional ethics, and the importance of effective financial reporting and control systems in both public and private sector institutions.
2. Financial Accounting
This course introduces students to the principles, concepts, and practices of financial accounting within business and organizational environments. The course is designed to provide foundational knowledge in accounting systems, recording of financial transactions, preparation of financial statements, and interpretation of accounting information for decision-making.
Students will develop practical skills in bookkeeping, accounting procedures, financial reporting, and ethical accounting practices relevant to forensic accounting and professional financial management. The course also provides an understanding of accounting standards, financial controls, and the importance of accurate financial reporting in promoting accountability and transparency.
3. Network Security & Data Analytics
This course provides foundational knowledge in network security, cybersecurity awareness, systems controls, and data analytics within the context of forensic accounting and modern business operations. The course introduces students to information security concepts, cyber threats, digital risks, and analytical techniques used in identifying anomalies, irregularities, and fraud indicators in organizational data.
Students will develop practical skills in spreadsheet applications, data handling, data interpretation, and analytical reporting relevant to systems audit and forensic accounting practice. The course also highlights the role of technology and data analytics in improving organizational security, decision-making, and fraud detection.
4. Principles of Business Law and Taxation
This course introduces students to the basic principles of business law and taxation relevant to business operations, financial management, and forensic accounting practice. The course provides foundational knowledge of legal systems, contractual relationships, business regulations, taxation principles, and statutory obligations affecting organizations and individuals.
Students will gain an understanding of legal and regulatory frameworks governing business activities, tax compliance requirements, and the importance of ethical and lawful financial practices. The course also introduces students to the role of taxation in national development, public finance administration, and financial accountability.
Entry Requirements
- SHS Graduates (WASSCE, SSSCE)
- Diploma Holders
- HND Holders
- Other Equivalent Qualifications