The CCFA Examination Structure

The Professional Examination Scheme of the Institute comprises the following and is subject to review from time to time in order to meet the rapid changes in both theory and practice in the global Forensic Accounting Fraternity.
  •  Three (3) Levels of 15 papers in total
  •  Clearly defined and obtainable learning outcome from each part. This will enable partly qualified candidates to be placed in industry and on other programs respectively.
  •  A more intellectual, easy to fit and implement, graduate conversion and exemption scheme to enable higher grade candidate entrants thus, degree and diploma holders to gain sufficient Forensic Accounting competence and double up their eventual professional Forensic Accounting Qualification.
  •  All Students have five (5) years from the date of registration within which to complete all the examination of the IICFA. After the five (5) years period any students who has not completed the examinations of the Institute will not be eligible to take further examinations of the Institute.
  •  More emphasis on Business strategy, reporting, analysis, investigation and communication thereby making candidates to appreciate the overall realities of the business environment making them strategic decision makers, technical investigators and to use advisory skills more effectively.
  •  Increased emphasis on global forensic investigation advisory skills at the final level 3.
Each of the Three (3) levels of the examination scheme has a wide objective and expected performance outcome as indicated below. Within each subject at any level, the syllabus coverage as well as the detailed, but specific objectives and learning outcome stated. The broad objective and the learning outcomes of the Three (3) levels are as follows;
Four (4) foundation papers. Provision of basic principles and knowledge required to understand forensic accounting, fraud Examination, financial crime and the forensic criminology environment.
Six (6) technical core papers. Test of technical competence and expertise required of a competent forensic accountant. Acquisition of background knowledge and skills necessary for effective performance at middle management level
Five (5) core papers. Emphasis on investigation cases, strategy and advisory skills

Results and Interpretation

The pass mark is 80%. The results will be published as ‘pass’ or ‘fail’. A candidate who fails a paper has the option to rewrite that paper in subsequent examinations until his / her candidature expires