ACFE Board of Regents expel two members

On Feb. 23, the ACFE Board of Regents permanently expelled Martha Faul of Arcadia, Fla., and Tracy Newkirk of Stanwood, Wash. These decisions were supported by recommendations of the ACFE’s Board of Review.

The Board of Review found that Faul had violated Article II of the Code of Professional Ethics when she remained in the same room with Newkirk and exchanged answers with her during the CFE exam. The Board of Review also found that Faul had submitted a false statement to the ACFE when she signed the CFE exam affidavit attesting that she had completed her exam without assistance.

The Board of Review’s decision on Faul was predicated on:

1. Statements from several witnesses that Newkirk and Faul exchanged answers during the CFE exam

2. Faul’s admission that Newkirk was in her office with an open laptop computer during her CFE exam

3. Faul’s admission that a whiteboard in the room contained information about the exam.

The Board of Review found that Newkirk also had violated Article II of the Code of Professional Ethics when she remained in the same room with Faul and exchanged answers with her during the CFE exam. The Board of Review found that Newkirk had submitted a false statement to the ACFE when she signed the CFE exam affidavit attesting that she had completed her exam without assistance.

The Board of Review’s decision on Newkirk was predicated on:

1. Statements from several witnesses that Newkirk and Faul exchanged answers during the CFE exam

2. Newkirk’s admission that she was present with her laptop open when Faul took her CFE exam

3. Newkirk’s admission that a whiteboard in the room contained information about the exam.

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