Occupational Fraud 2026: A Report to the Nations

Occupational Fraud 2026: A Report to the Nations is available for use free of charge as a public service of the ACFE. You may download, copy and/or distribute the report for personal or business use on the following conditions: 

No portion of Occupational Fraud 2026: A Report to the Nations may be sold or otherwise licensed, shared or transferred to any party for a fee, or included in any work that is to be sold, licensed, shared or transferred to any party for a fee, without the express written consent of the ACFE. The foregoing notwithstanding, you are permitted to use the report as part of a speech or presentation for which an admission fee is charged. 

Occupational Fraud 2026: A Report to the Nations must be properly attributed to the ACFE, including the name of the publication. An example of proper attribution is: “Occupational Fraud 2026: A Report to the Nations. Copyright 2026 by the Association of Certified Fraud Examiners, Inc.”