Providing Specialized Accounting Services to the Legal and Corporate Communities




F3’s professionals possess a variety of widely-recognized and respected credentials demonstrating their skills and expertise in accounting, forensics, fraud detection and business advisory services.

CPA – Certified Public Accountant

The Certified Public Accountant (CPA) certification is awarded and regulated by individual states, with the requirements set by each state board of accountancy. Further information about the requirements for becoming a CPA and the types of services CPAs provide can be found here.

CFF – Certified in Financial Forensics

The Certified in Financial Forensics (CFF) credential, established by the American Institute of Certified Public Accountants (AICPA), “combines specialized forensic accounting expertise with the core knowledge and skills that make CPAs among the most trusted business advisers.”  Further information about the requirements for becoming a CFF can be found here.

CGMA – Chartered Global Management Accountant

The CGMA recognizes the unique role played by management accountants.  The American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA) teamed up to launch the Chartered Global Management Accountant (CGMA) certification in an effort to increase global awareness of the importance of management accounting in today’s challenging economic times.  This designation signals to the marketplace that the management accountant is uniquely positioned to drive strategic business decisions that lead to maintaining and growing business by being able to connect the dots, on a global basis, between financial fundamentals, physical assets and a broad array of performance factors, including a formal code of professional conduct.  Further information about the requirements for becoming a CGMA can be found here.

CFE – Certified Fraud Examiner

The Association of Certified Fraud Examiners (ACFE) established and administers the Certified Fraud Examiner (CFE) credential.  According to the ACFE, CFEs “help protect the global economy by uncovering fraud and implementing processes to prevent fraud from occurring in the first place.”  Further information about the requirements for becoming a CFE can be found here.

CCA – Certified Construction Auditor

The National Association of Construction Auditors (NACA) grants the designation of Certified Construction Auditor (CCA) which focuses on accounting/auditing/consulting professionals whose primary experience is in the field of auditing and evaluating internal controls in the construction project environment. Further information about the CCA designation can be found  here.

CIRA – Certified Insolvency and Restructuring Advisor

The Association of Insolvency & Restructuring Advisors (AIRA) established the Certified Insolvency and Restructuring Advisor (CIRA) program “[t]o recognize by public awareness and by certification those individuals who possess a high degree of specialized, professional financial and operational expertise in the area of distressed and insolvent businesses. Such expertise includes accounting, operational, managerial strategies, taxation and finance issues related to business bankruptcy and insolvency.”   Further information about the CIRA designation can be found here.

CICA – Certified Internal Controls Auditor

Established by the Institute for Internal Controls (IIC), the Certified Internal Controls Auditor (CICA) designation is granted as “an indicator of expertise in internal controls.”  Further information about the CICA designation can be found here.

ABV – Accredited in Business Valuation

The Accredited in Business Valuation (ABV) credential, established by the American Institute of Certified Public Accountants (AICPA), allows CPAs to position themselves as “premier business valuation service providers who differentiate themselves by going beyond the core service of reaching a conclusion of value and creating value for clients through the strategic application of this analysis.”  Further information about the requirements for becoming an ABV can be found here.