Practical Ethics for Fraud Examiners

Image of a laptop with a women and the word ethics
Course Level
Delivered via
2 Credits


Fraud examiners face many situations that require ethical reflection, and, often, there is no obvious line between right and wrong. Consequently, Certified Fraud Examiners (CFEs) might find themselves on a slippery slope when it comes to determining the best course of action.

This course will discuss how codes of ethics, conduct and practice in general — and the CFE Code of Professional Ethics and CFE Code of Professional Standards, in specific — provide guidance for fraud examiners when they are confronted with ethical uncertainty in professional situations.

Key Takeaways:

  • How the ACFE Code of Professional Ethics and CFE Code of Professional Standards apply to CFEs 
  • Why professionalism, diligence, ethical conduct, integrity and competence are important to anti-fraud professionals 
  • How having a code of ethics can be beneficial in affecting the actions of professionals



You Will Learn How To:

Discern the benefits of having codes of ethics, conduct and practice that govern the actions of professionals

Identify the Association of Certified Fraud Examiners Codes of Professional Ethics and Certified Fraud Examiners Code of Professional Standards to understand how they apply to Certified Fraud Examiners

Recognize why professionalism, diligence, ethical conduct, integrity and competence are important to anti-fraud professionals

Table of Contents

Lesson 1 Introduction
Lesson 2 Professional Codes of Conduct, Practice and Ethics
Lesson 3 The Certified Fraud Examiner Code of Professional Ethics
Lesson 4 Commitment to Professionalism and Diligence
Lesson 5 Legal and Ethical Conduct and Conflict of Interest
Lesson 6 Integrity and Competence
Lesson 7 Court Orders and Testimony
Lesson 8 Reasonable Evidential Basis for Opinions
Lesson 9 Confidential Information
Lesson 10 Complete Reporting of Material Matters
Lesson 11 Professional Improvement
Lesson 12 CFE Code of Professional Standards
Lesson 13 Discussion of the Standards of Professional Conduct
Lesson 14 Standards of Examination
Lesson 15 Standards of Reporting
Lesson 16 Conclusion

CPE Information

This course fulfills the annual ethics CPE requirement for CFEs. Learn more about the ethics CPE requirements for CFEs.
CPE Credit: 2
NASBA Information: Regulatory Ethics
Advanced Preparation: None
Last Updated: February 2024
Delivery Method: QAS Self-Study


CPE Credit

Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.

ACFE Online Self-Study Courses


  • 24/7 access to courses through your Internet browser
  • Save time and quickly earn CPE credits with instant access, grading and printable certificate
  • The flexibility to start or stop a course and pick-up right where you left off
  • No additional shipping fees

Learn More about accessing your online self-study course

Learn More about online self-study courses and their features

System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


Ordering and Returns

Satisfaction Guarantee

If you are not 100% satisfied with any ACFE product, you may return it to us, provided it is in excellent condition, for a full refund of the item minus the cost of shipping. Toolkits and bundles may only be returned as a complete set.

Ordering & Returns Policy