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 Association and the Certified Fraud Examiner
Code of Professional Ethics....
- A Certified Fraud Examiner shall, at
all times, demonstrate a commitment to professionalism and diligence in the
performance of his or her duties.
- A Certified Fraud Examiner shall not
engage in any illegal or unethical conduct, or any activity which would
constitute a conflict of interest.
- 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.
- A Certified Fraud Examiner will
comply with lawful orders of the courts and will testify to matters
truthfully and without bias or prejudice.
- 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 Certified Fraud Examiner shall not
reveal any confidential information obtained during a professional
engagement without proper authorization.
- A Certified Fraud Examiner will
reveal all material matters discovered during the course of an examination
which, if omitted, could cause a distortion of the facts.
- A Certified Fraud Examiner shall
continually strive to increase the competence and effectiveness of
professional services performed under his or her direction.