ACFE CODE OF

PROFESSIONAL ETHICS
I. An
An ACFE
ACFEMember
Membershall,
shall,atatall
alltimes,
times,demonstrate
demonstrateaacommitment
commitmenttotoprofessionalism
professionalismand
diligence in theinperformance
and diligence the performanceof hisoforhis
herorduties.
her duties.

II. An
An ACFE
ACFE Member shall not engage in any any illegal
illegal or
or unethical
unethicalconduct,
conduct,ororany
anyactivity
activity
which
which would
would constitute
constitute aa conflict
conflict of
of interest.
interest.

III. An Membershall,
An ACFE Member shall,atatall all times,
times, exhibit
exhibit the highest
the highest level
level of of integrity
integrity in the in the
performance
performance ofof all
all professional
professional assignments,
assignments, and
and will
will accept
accept only
only assignments
assignments for which
for
there
whichisthere
reasonable expectation
is reasonable that thethat
expectation assignment will bewill
the assignment completed with professional
be completed with
competence.
professional competence.

IV. An
An ACFE
ACFE Member will comply with the lawful lawful orders
orders of
of the
thecourts,
courts,and
andwill
willtestify
testifytoto
matters
matters truthfully
truthfully and
and without
without bias
bias or
or prejudice.
prejudice.

V. An
An ACFE Member, in in conducting
conductingexaminations,
examinations,willwillobtain
obtainevidence
evidenceoror other docu-
other
mentation to establish
documentation a reasonable
to establish basis basis
a reasonable for any
foropinion rendered.
any opinion No opinion
rendered. shall be
No opinion
expressed regardingregarding
shall be expressed the guilt the
or innocence of any person
guilt or innocence of anyorperson
party. or party.

VI. An
An ACFE
ACFE Member
Member shall
shall not
not reveal
reveal any
any confidential
confidential information
information obtained
obtained during
during aa pro-

fessional engagement
professional without
engagement proper
without authorization.
proper authorization.

VII. An
An ACFE
ACFE Member shall revealreveal all
all material
materialmatters
mattersdiscovered
discoveredduring
duringthe
thecourse
courseofofanan
examination,
examination, which,
which, ifif omitted,
omitted, could
could cause
cause aa distortion
distortion of
of the
the facts.
facts.

VIII. An
An ACFE
ACFE Member
Member shall continually strive to increase the competence and effective-
effectiveness
of professional
ness services
of professional performed
services underunder
performed his orhis
herordirection.
her direction.