The EMFA is a module-based program, comprised of five 12-week modules (equivalent to 8 semester hours each) over a period of fourteen months. Each successive module builds upon the previous modules to create a unified learning experience. Students meet on campus for a total of seven two-day class sessions, held on Fridays from 1:00 p.m. to 9:00 p.m. and Saturdays from 8:00 a.m. to 5:00 p.m. Meals, including dinner on Friday evening and breakfast and lunch on Saturday, are provided.
EMFA AUGUST 2012 START
| Module One: |
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On-Campus Class Schedules:
Friday 1:00 p.m. 9:00 p.m.
Saturday 9:00 a.m. 5:00 p.m.
Travel arrangements should allow
ample time for arrival and departure.
For hotel arrangements you may contact:
Linda Anderson
Administrative Assistant
304-357-4870
lindaanderson@ucwv.edu
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| Start Date: |
August 17-18, 2012 |
On-Campus |
| End Date: |
October 26-27, 2012 |
On-Campus |
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| Module Two: |
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| Start Date: |
November 9-10, 2012 |
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| End Date: |
January 25-26, 2013 |
On-Campus |
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| Module Three: |
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| Start Date: |
February 8-9, 2013 |
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| End Date: |
April 19-20, 2013 |
On-Campus |
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| Module Four: |
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| Start Date: |
May 3-4, 2013 |
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| End Date: |
July 12-13, 2013 |
On-Campus |
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| Module Five: |
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| Start Date: |
July 26-27, 2013 |
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| Mock Trial-depositions |
October 4-5, 2013 |
On-Campus |
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| Mock Trial |
October 25-26, 2013 |
On-Campus |
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EMFA JANUARY 2012 START
| Module One: |
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On-Campus Class Schedules:
Friday 1:00 p.m. 9:00 p.m.
Saturday 9:00 a.m. 5:00 p.m.
Travel arrangements should allow
ample time for arrival and departure.
For hotel arrangements you may contact:
Linda Anderson
Administrative Assistant
304-357-4870
lindaanderson@ucwv.edu
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| Start Date: |
January 13-14, 2012 |
On-Campus |
| End Date: |
March 23-24, 2012 |
On-Campus |
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| Module Two: |
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| Start Date: |
April 13-14, 2012 |
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| End Date: |
June 22-23, 2012 |
On-Campus |
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| Module Three: |
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| Start Date: |
July 6-7, 2012 |
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| End Date: |
September 14-15, 2012 |
On-Campus |
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| Module Four: |
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| Start Date: |
September 28-29, 2012 |
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| End Date: |
December 7-8, 2012 |
On-Campus |
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| Module Five: |
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| Start Date: |
December 21-22, 2012 |
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| Mock Trial-depositions |
March 1-2, 2013 |
On-Campus |
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| Mock Trial |
March 21-22, 2013 |
On-Campus |
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Between class sessions, students complete both individual and group assignments and participate in a variety of interactive online learning experiences (e.g., discussion forums, live chats, videos). All examinations and presentations, as well as the capstone experience, will be conducted during the on-campus sessions.
Module One – Foundational Concepts & Introduction to Forensic Accounting
The first module introduces students to the world of forensic accounting and reviews foundational investigative and research concepts. Topics include fraud theory, criminal psychology, social research methodologies, the nature of forensic accounting assignments, and ethical considerations. In this module, students will learn to look “beyond the numbers,” integrating and applying their knowledge of the various functional disciplines. Moreover, students will learn to think like investigators and appreciate the value and limitations of research. Finally, students will gain experience in presenting investigative/research results in a clear, concise, and professional manner.
Module Two – Criminology & Legal Framework
The second module familiarizes students with the legal framework of forensic accounting. Specific legal concepts include:
- The elements of a lawsuit
- The discovery process
- The anatomy of civil and criminal trials
- The rules of evidence
- Qualifications for admission
- The attorney/client privilege
- Deposition and trial testimony
Module Three – Gathering and Analyzing Evidence
The third module introduces various approaches and methods forensic accountants use to gather and analyze quantitative and qualitative evidence. In this module, students learn to understand and appreciate the adversarial nature of financial reporting, as well as the interrelatedness of financial statements. Building upon this foundation, students practice the application of various tools of financial statements analysis. Basic statistical concepts are reviewed, along with the economic and financial concepts underlying valuation theory. Finally, specialized tools, including forensic interviewing techniques and digital forensic analysis, are introduced.
Module Four – Forensic Accounting Engagements
The fourth module presents the methods and processes of the most common forensic accounting engagements, including business valuations, economic damage calculations, fraud investigations, and internal control evaluations. Students have the opportunity to practice analysis and report writing for each type of engagement, as preparation for the capstone project.
Module Five – Litigation Services & Capstone Project
The fifth module is the culmination of the program, requiring integration and application of the concepts learned in all previous modules. Students are challenged to develop a case through each stage of the litigation process: establishing the initial engagement, conducting discovery, preparing a written report, and concluding with mock trial testimony.