Association of Certified Fraud Examiners
CODE OF PROFESSIONAL ETHICS
I. A Certified Fraud Examiner shall at all times demonstrate a commitment to professionalism and diligence in the performance of his or her duties.
II. A Certified Fraud Examiner shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of interest.
III. A Certified Fraud Examiner 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.
IV. A Certified Fraud Examiner will comply with the lawful orders of the courts, and will testify to matters truthfully and without bias or prejudice.
V. A Certified Fraud Examiner, 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.
VI. A Certified Fraud Examiner shall not reveal any confidential information obtained during a professional engagement without proper authorization.
VII. A Certified Fraud Examiner shall reveal all material matters discovered during the course of an examination, which, if omitted, could cause a distortion of the facts.
VIII. A Certified Fraud Examiner shall continually strive to increase the competence and effectiveness of professional services performed under his or her direction.
宣誓人：_____________________ 日 期：_____________________