A Certified Fraud Examiner shall, at all times, demonstrate
a commitment to professionalism and diligence in the performance of his or her duties.
A Certified Fraud Examiner shall not engage in any illegal
or unethical conduct, or any activity which would constitute a conflict of interest.
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.
A Certified Fraud Examiner will comply with lawful orders
of the courts and will testify to matters truthfully and without bias or prejudice.
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.
A Certified Fraud Examiner shall not reveal any confidential
information obtained during a professional engagement without proper authorization.
A Certified Fraud Examiner will reveal all material matters
discovered during the course of an examination which, if omitted, could cause a distortion of the facts.
A Certified Fraud Examiner shall continually strive to
increase the competence and effectiveness of professional services performed under his or her direction.