Ethics for Fraud Examiners in 2026
 

CPE Credit: 2 hours


Course Description
This course is designed to familiarize participants with the concept of ethics as they apply to fraud examiners. We will review historical and modern ethical theories. We will review the professional standards fraud examiners need to follow per the Association of Certified Fraud Examiners (ACFE), the American Institute of Certified Public Accountants (AICPA), and the National Association of Certified Valuators and Analysts (NACVA). We will discuss some of the ethical issues facing fraud examiners in the field.
 
 Learning Objectives
• Identify ethical issues for fraud examiners
• Identify ethical responsibilities for fraud examiners
• Identify ethical professional standards for fraud examiners

Topics Covered:
• Ethics Basics
• Professional Ethics
• Professional Standards