TERMS OF USE:

The Report to the Nations and the accompanying charts, graphs and PowerPoint slides (collectively "the Materials") are available for use free of charge as a public service of the ACFE. You may download, copy and/or distribute the Materials for personal or business use on the following conditions:

1. No portion of the Materials 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 materials as part of a speech or presentation for which an admission fee is charged.
2. The Materials must be properly attributed to the ACFE, including the name of the publication. An example of proper attribution would be: “2016 Report to the Nations on Occupational Fraud and Abuse. Copyright 2016 by the Association of Certified Fraud Examiners, Inc.”

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