Codice Etico – Code of Professional Ethics

ACFE CODE OF PROFESSIONAL ETHICS

  1. An ACFE Member shall, at all times, demonstrate a commitment to professionalism and diligence in the performance of his or her duties.
  2. An ACFE Member shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of interest.
  3. An ACFE Member shall, at all times, exhibit the highest level of integrity in the performance of all professional assignments, and will accept only assignments for which there is reasonable expectation that the assignment will be completed with professional competence.
  4. An ACFE Member will comply with the lawful orders of the courts, and will testify to matters truthfully and without bias or prejudice.
  5. An ACFE Member, in conducting examinations, will obtain evidence or other docu­mentation to establish a reasonable basis for any opinion rendered. No opinion shall be expressed regarding the guilt or innocence of any person or party.
  6. An ACFE Member shall not reveal any confidential information obtained during a pro­fessional engagement without proper authorization.
  7. An ACFE Member shall reveal all material matters discovered during the course of an examination, which, if omitted, could cause a distortion of the facts.
  8. An ACFE Member shall continually strive to increase the competence and effectiveness of professional services performed under his or her direction.