Page 59 - ACFE Fraud Reports 2009_2020

C E R T I F I E D F R A U D E X A M I N E R ’ S
C O D E O F P R O F E S S I O N A L E T H I C S

A R T I C L E O N E
A Certified Fraud Examiner shall, at all times, demonstrate a commitment to professionalism and diligence in the performance of his
or her duties.

A R T I C L E T W O
A Certified Fraud Examiner shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of intere s t .

A R T I C L E T H R E E
A Certified Fraud Examiner shall, at all times, exhibit the highest level of integrity in the perf o rmance of all professional assignments, and
will accept only assignments for which there is reasonable expectation that the assignment will be completed with professional competence.

A R T I C L E F O U R
A Certified Fraud Examiner will comply with the lawful orders of the courts, and will testify to matters truthfully and without bias or pre j u d i c e .

A R T I C L E F I V E
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.

A R T I C L E S I X
A Certified Fraud Examiner shall not reveal any confidential information obtained during a professional engagement without
proper authorization.

A R T I C L E S E V E N
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.

A R T I C L E E I G H T
A Certified Fraud Examiner shall continually strive to increase the competence and effectiveness of professional services performed under
his or her direction.