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Code of Ethics
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Code of Ethics

Code of Professional Ethics

All Certified Fraud Examiners must meet the rigorous criteria for admission to the Association of Certified Fraud Examiners. Thereafter, they must exemplify the highest moral and ethical standards and must agree to abide by the bylaws of the ACFE and the Certified Fraud Examiner Code of Professional Ethics....

Article One

A Certified Fraud Examiner shall, at all times, demonstrate a commitment to professionalism and diligence in the performance of his or her duties.


Article Two

A Certified Fraud Examiner shall not engage in any illegal or unethical conduct or any activity, which would constitute a conflict of interest.

Article Three

A Certified Fraud Examiner shall, at all times, exhibit the highest level of integrity in the performance of all professional assignments, and will accept only assignments for which there is reasonable expectation that the assignment will be completed with professional competence.

Article Four

A Certified Fraud Examiner will comply with the lawful orders of the courts and will testify to matters truthfully and without bias or prejudice.

Article Five

A Certified Fraud Examiner, in conducting examinations, will obtain evidence or other documentation to establish a reasonable basis for any opinion rendered. No opinion shall be expressed regarding the guilt or innocence of any person or party.

Article Six

A Certified Fraud Examiner shall not reveal any confidential information obtained during a professional engagement without proper authorization.

Article Seven

A Certified Fraud Examiner shall reveal all material matters discovered during the course of an examination, which, if omitted, could cause a distortion of the facts.

Article Eight

A Certified Fraud Examiner shall continually strive to increase the competence and effectiveness of professional services performed under his or her direction.

 

 

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