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  • CPE 101: Acceptable Fields of Study  

     

    Maintaining Fields of StudyFollow these steps to determine if specific CPE is acceptable: 

     

    Step 1: Determine if the CPE earned is fraud-related.

    Step 2: Determine if the CPE earned is ethics-related.

    Step 3: Determine if the CPE earned qualifies for non-

                fraud and non-ethics CPE.

     

    Visit CPE 101: How to Earn CPE Credit for the types of CPE accepted by the ACFE.

     

    Step 1: Determine if the CPE earned is fraud-related. 

    All CPE credit earned through ACFE courses and educations events is considered fraud-related.

     

    Additionally, if CPE credit earned through another source falls within one of the following categories, it will be considered fraud-related under the ACFE CPE guidelines:

     

    Financial Transactions and Fraud Schemes 

    Fraud Auditing and Forensic Accounting

    Asset Misappropriation/Embezzlement

    Financial Statement Fraud Schemes

    Bribery and Corruption

    Theft of Intellectual Property

    Financial Institution Fraud

    Check and Credit Card Fraud

    Insurance Fraud

    Securities Fraud

    Money Laundering

    Consumer Fraud

    Health Care Fraud

    Bankruptcy Fraud

    Tax Fraud

    Computer and Internet Fraud

    Public Sector/Government Fraud

    Contract and Procurement Fraud

     

    Law Related to Fraud 

    Individual Rights During Examinations

    Civil Fraud Actions

    The Law Related to Fraud

    Testifying as an Expert Witness

    Criminal Prosecutions for Fraud

    Basic Principles of Evidence

     

    Investigation Techniques 

    Analyzing Documents

    Interview Theory and Application

    Covert Examinations

    Sources of Information

    Accessing Information Online

    Data Analysis and Reporting Tools

    Computer Forensics

    Tracing Illicit Transactions

    Fraud Examination Reporting Standards

     

    Fraud Prevention and Deterrence 

    Theories of Crime Causation

    White-Collar Crime

    Organizational Crime

    Occupational Fraud

    Fraud Prevention Programs

    Fraud Risk Assessment

    Fraud Risk Management

    Corporate Governance

    Management’s, Directors' and Auditors’ Responsibilities Regarding Fraud

    Punishment and the Criminal Justice System

     

    Step 2: Determine if the CPE credit is ethics-related. 

    The ACFE accepts ethics training from other organizations provided the primary course topic is ethics or ethics-related. In general, courses that focus on the following topics will meet this requirement:

    Ethics and Professional Conduct

    Ethical Practice in Business

    Personal Ethics

    Ethical Decision-making

    Corporate Ethics

     

    Also, some courses may be counted toward both your fraud-related and your ethics-related CPE requirements. For example, courses offered by the ACFE in the following topical areas would be considered both fraud-related and ethics-related CPE.

    Ethics for Fraud Examiners

    ACFE Code of Professional Ethics

     

    Step 3: Determine if CPE activity qualifies for non-fraud and non-ethics-related CPE credit. 

    If CPE credit does not fall within one of the subject areas listed above, it may be able to be claimed as non-fraud and non-ethics-related credit.

     

    The ACFE will accept CPE credit earned in the categories below as non-fraud and non-ethics-related CPE credit. These categories are the ones set forth by NASBA (National Association of State Boards of Accountancy) as appropriate for CPE credit:

    Accounting

    Accounting (Governmental)

    Auditing

    Auditing (Governmental)

    Administrative Practice

    Social Environment of Business

    Business Law

    Business Management and Organization

    Finance

    Management Advisory Services

    Marketing

    Communications

    Personal Development

    Personnel/HR

    Computer Science

    Economics

    Mathematics

    Production

    Specialized Knowledge and Applications

    Statistics

     

    For a more detailed description of each category, please visit www.NASBA.org

     

    Non-Education activities such as normal job duties, fraud examination and report writing are not considered for CPE Credit. 

     

    Online Ethics Courses 

    To address this new requirement, we have created a series of online courses that are accessible at the user’s convenience and provide instant grading and printable certificates of completion.

    Ethical Issues for Fraud Examiners 

    Ethical Theory for Fraud Examiners 

    How to Build an Effective Ethics Program 

    Practical Ethics for Fraud Examiners