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Chapter 183 4

Need for ethical guidance

6.1 Integrity

Forensic professionals are likely to deal frequently with individuals who lack integrity
or may be involved in criminal behaviour.

The investigator must do nothing to damage their own reputation, such as accepting
bribes or giving in to other forms of coercion/intimidation.

6.2 Objectivity

The professional accountant must always be, and be perceived to be, entirely
neutral.

In particular the accountant must safeguard against self-review and advocacy
threats.

6.3 Professional competence and due care

The investigator should have the appropriate skills and experience, including:

 Detailed knowledge of the relevant legal framework.

 An understanding of how to gather specialist evidence.

 Skills in the safe custody of evidence, including maintaining a clear chain of
evidence.

 Strong personal skills: interview techniques, presentation of material in court.

6.4 Confidentiality

Much of the information the investigator has access to will be highly sensitive
therefore they must maintain confidentiality outside of the court.

6.5 Professional behaviour

Fraud investigations may attract media attention. Any lapse in professional behaviour
could undermine the credibility of the investigator, especially when acting in the
capacity of an expert witness.

A highly professional attitude must be displayed at all times in order to avoid damage
to the reputation of the firm, and of the profession.

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