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