Code of Ethics

Article One

A Certified Fraud Examiner shall, at all times, demonstrate a commitment to professionalism and diligence in the performance of his or her duties. 

Article Two

A Certified Fraud Examiner shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of interest. 

Article Three 

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 a reasonable expectation that the assignment will be completed with professional competence.

Article Four

A Certified Fraud Examiner will comply with the lawful orders of the courts, and will testify to matters truthfully and without bias or prejudice.

Article Five

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.

Article Six

A Certified Fraud Examiner shall not reveal any confidential information obtained during a professional engagement without proper authorization.

Article Seven

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.

Article Eight

A Certified Fraud Examiner shall continually strive to increase the competence and effectiveness of professional services under his or her direction.