Executive Master of Accounting (EMAC) Forensic Accounting Concentration

Gain a Competitive Edge: It’s More than Just an Ordinary Master of Accounting Degree! Complete the Program Online, On-Campus, or a Combination of Both

The Executive Master of Accounting with a concentration of Forensic Accounting is designed for working professionals seeking specialization in areas of financial fraud, fraud investigations, computer forensics, and business valuation. 

Our comprehensive curriculum, distinguished faculty, and state-of-the-art resources provide a unique blend of theoretical foundations and hands-on practical experience, ensuring graduates are well-prepared. Classes foster collaborative learning through case studies, simulations, and group projects, enabling students to develop their critical thinking, problem-solving, and communication skills—the very skills that are essential for success in the field.

Learn from Industry Experts

Our faculty are industry experts and leading practitioners in the field of Forensic Accounting. They publish articles and textbooks in forensic accounting as well as have firsthand experience in expert witness testimony and active investigative work. Their wealth of knowledge and real-world experience enriches the learning environment, allowing students to gain insights into the latest industry trends and best practices.

Become a Financial Sherlock Holmes
By the end of the program, students have a solid knowledge of fraud investigation and prevention, dispute resolution, litigation support, valuation, expert testimony, money-laundering investigation and other types of criminal investigation. 

A welcoming environment and high-quality support services help students balance educational success with busy professional and personal schedules. The program aims to provide flexibility and engagement by offering a combination of formats to accommodate personal and professional commitments and learning preferences. Attend your way! 

Attendance Format:

• 100% Fully Online: Access to recorded lectures 24/7
  • Asynchronous, no set times for class attendance  
• Live-Virtual: View weekly live-streamed lectures on Saturdays from anywhere around the world
• On-Campus: Attend optional in-person classes (once-a-month or 3 - 4 times per semester) on Saturdays at our Davie Campus (requires health immunization forms)
• Combine all three options for optimal flexibility at no extra cost to you

Program Duration:

Most students complete the program in two years while working full-time, although students with an undergraduate degree in accounting have the option of completing the program in as few as three semesters. Non-accounting undergraduate degreed students can complete the degree by taking just two additional courses built into the schedule - no prerequisites are required outside of the program.

• 12 – 32 months (1 - 2 1/2 years)
• 10 – 12 courses / 30 - 36 credits

Course Schedule* and Time:

• Fall semesters: 2 courses (16 weeks) 
• Spring semesters: 2 courses (16 weeks) 
• Summer semesters: 1 course (12 weeks) 
• Saturdays: 9:00 AM – 1:15 PM
• Lecture duration: 1 hour and 15 minutes per course 

*Students may enter the program in the fall, spring or summer semesters.

Optional Once-a-month Class: 

• Join us on the FAU Davie Campus, in the state-of-the-art Davie West Facility
  • Breakfast and lunch included 

DUAL CONCENTRATION OPTION: Forensic Accounting and Digital Accounting Forensics and Data Analytics may be combined for a dual concentration by completing the 2 - 3 additional courses listed in the curriculum.* Students can select the dual concentration option before or during the program.  

Forensic Accounting Curriculum

Accounting Major

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Forensic Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

*ACG 6689 is substituted for TAX 6025
Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Interviewing for Forensic Accountants and Auditors (ACG 6685) 3 credits
Prerequisites: Enrollment in School of Accounting Executive Programs and ACG 6635 or ACG 4651 or permission of academic director.
A study of the concepts, assumptions, approaches and issues related to obtaining information from knowledgeable persons for use in determining the fairness of the presentation of financial information, e.g., financial statements, and conducting forensic accounting examinations.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting.
Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.
___________________________________________________________________

Two additional classes taken for Dual Concentration in Forensic Accounting & Digital Accounting Forensics and Data Analytics:

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.  
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Business Major

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Forensic Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law,Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses. Communication Strategies for Professional Accountants (ACG 6396) 3 creditsPrerequisite: Admission to master's program in Accounting Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.

Communication Strategies for Professional Accountants (ACG 6396) 3 credits
Prerequisite: Admission to master's program in Accounting.
Course focuses on the writing aspects of forensic accounting; it considers writing as an integral part of forensic accounting and as an enhancement for critical thinking.
___________________________________________________________________

Three additional classes taken for Dual Concentration in Forensic Accounting & Digital Accounting Forensics and Data Analytics:

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

Non-Business Major

Financial Accounting Concepts (ACG 6027) 3 credits
Prerequisite: Graduate standing.
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).

Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles.
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Business Valuation for Forensic Accountants (ACG 6375) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
An introductory course designed to provide a solid foundation for students entering the business valuation profession. Course introduces business valuation theory, research methodology, economic and industry analysis, the asset approach, and other introductory topics as well as valuation report writing.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Forensic Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Accounting Fraud Examination Concepts (ACG 6686) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and the procedures that can be implemented to deter it. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Accounting Fraud Examination Conduct and Procedures (ACG 6687) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

Forensic Accounting and the Legal Environment (ACG 6688) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.
___________________________________________________________________

Three additional classes taken for Dual Concentration in Forensic Accounting & Digital Accounting Forensics and Data Analytics:

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Advanced Accounting Applications of Data Analytics (ACG 6496) 3 credits
Prerequisites: Admission to master's program; ACG 6686 or ACG 6635 or equivalent; and QMB 3600 or equivalent.  
Advanced applications of data analytics in auditing, forensic accounting, fraud examination and financial statement analysis.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.