• CFE Code of Professional Standards Interpretation and Guidance

     

    The CFE Code of Professional Standards Interpretation and Guidance (Guidance) has been adopted by the Board of Regents to help clarify the CFE Code of Professional Standards for Certified Fraud Examiners and to explain how the Standards should be interpreted. All ACFE members are encouraged to consult the Guidance when questions arise about their professional or ethical obligations in connection with anti-fraud engagements.

     

    The Guidance itself does not constitute rules of conduct for CFEs, nor is it intended to create obligations or duties for CFEs beyond those contained in the Code of Professional Standards. Failure of a CFE to adhere to the interpretive text contained in the Guidance will not by itself be deemed a violation of the Standards.

     

    Questions, comments or suggestions about the CFE Code of Professional Standards or about the Interpretation and Guidance may be directed to the ACFE's Professional Standards and Practices Committee Liaison at ProfessionalStandards@ACFE.com.