FRAUD EXAMINERS MANUAL

TABLE OF CONTENTS

VOLUME I

SECTION 1
FINANCIAL TRANSACTIONS AND FRAUD SCHEMES

ACCOUNTING CONCEPTS
Accounting Basics ........................................................................................................................ 1.101
Financial Statements .................................................................................................................... 1.105
Generally Accepted Accounting Principles (GAAP) .............................................................. 1.115

FINANCIAL STATEMENT FRAUD

What Is Financial Statement Fraud?.......................................................................................... 1.203
The Cost of Financial Statement Fraud .................................................................................... 1.203
Why Financial Statement Fraud Is Committed ....................................................................... 1.204
Trends in Financial Statement Fraud ........................................................................................ 1.205
Financial Statement Fraud Schemes .......................................................................................... 1.209
What Red Flags Are Associated with Financial Statement Fraud Generally? ..................... 1.238
Detection of Fraudulent Financial Statement Schemes ......................................................... 1.239
Financial Statement Analysis ...................................................................................................... 1.241
Interviews in Fraudulent Financial Statement Cases .............................................................. 1.248
Prevention of Financial Statement Fraud ................................................................................. 1.256

ASSET MISAPPROPRIATION: CASH RECEIPTS

Skimming ....................................................................................................................................... 1.301
Cash Larceny................................................................................................................................. 1.319

ASSET MISAPPROPRIATION: FRAUDULENT DISBURSEMENTS

Register Disbursement Schemes ................................................................................................ 1.401
Check Tampering ......................................................................................................................... 1.409
Billing Schemes............................................................................................................................. 1.436
Payroll Fraud ................................................................................................................................. 1.455
Expense Reimbursement Schemes ............................................................................................ 1.472

ASSET MISAPPROPRIATION: INVENTORY AND OTHER ASSETS

Misuse of Inventory and Other Assets ..................................................................................... 1.501
Theft of Inventory and Other Assets........................................................................................ 1.502
Misappropriation of Intangible Assets ...................................................................................... 1.517

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FINANCIAL TRANSACTIONS AND FRAUD SCHEMES

BRIBERY AND CORRUPTION

Corruption ..................................................................................................................................... 1.601
Procurement Fraud ...................................................................................................................... 1.611
Detection of Bribery Schemes ................................................................................................... 1.622
Conflicts of Interest ..................................................................................................................... 1.636

THEFT OF INTELLECTUAL PROPERTY

Competitive Intelligence (CI) Versus Espionage .................................................................... 1.702
Open Sources of Information .................................................................................................... 1.703
The Intelligence Pyramid ............................................................................................................ 1.706
Building Financial Statements .................................................................................................... 1.712
Nontraditional Sources................................................................................................................ 1.715
A Closer Look at Databases ....................................................................................................... 1.717
A Corporate Spy Uses Open Sources: What of It? ................................................................. 1.719
Favorite Targets............................................................................................................................ 1.721
How Information Is Lost ........................................................................................................... 1.722
Basic Principle of Spying............................................................................................................. 1.727
Infilitration Techniques ............................................................................................................... 1.734
Transactional Intelligence ........................................................................................................... 1.741
Telling Good Lies ........................................................................................................................ 1.743
Visual Surveillance Against People ............................................................................................ 1.745
Email .............................................................................................................................................. 1.746
Social Engineering........................................................................................................................ 1.747
Cloaking and Misdirection .......................................................................................................... 1.750
Technical Surveillance ................................................................................................................. 1.761
Investigating an Information Theft Case ................................................................................. 1.776
Program for Safeguarding Proprietary Information ............................................................... 1.778
Technical Surveillance Countermeasures Survey .................................................................... 1.787
Preventing Employee Theft of Propietary Information ........................................................ 1.788
Protecting the Trade Secrets of Others .................................................................................... 1.791
Legal Issues Related to Theft of Intellectual Property ........................................................... 1.792

FINANCIAL INSTITUTION FRAUD

Embezzlement Schemes ............................................................................................................. 1.801
Loan Fraud .................................................................................................................................... 1.803
Real Estate Fraud ......................................................................................................................... 1.812
Mortgage Fraud ............................................................................................................................ 1.819
New Account Fraud Schemes .................................................................................................... 1.831

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FINANCIAL TRANSACTIONS AND FRAUD SCHEMES

FINANCIAL INSTITUTION FRAUD (CONT.)

Money Transfer (Wire) Fraud Schemes .................................................................................... 1.834
Automated Teller Machine (ATM) Fraud ................................................................................ 1.837
Advance Fee Fraud ...................................................................................................................... 1.838
Letter-of-Credit Fraud ................................................................................................................. 1.839
Inside/Outside Frauds ................................................................................................................ 1.839
Prevention ..................................................................................................................................... 1.840
Suspicious Activity Reports ........................................................................................................ 1.842
Dodd-Frank Wall Street Reform and Consumer Protection Act ......................................... 1.843
Applicable Federal Statutes......................................................................................................... 1.844

CHECK AND CREDIT CARD FRAUD

Check Fraud .................................................................................................................................. 1.901
Credit Card Fraud ........................................................................................................................ 1.913
Prevention and Detection of Credit Card Fraud ..................................................................... 1.923
Electronic Bill Payment and Person-to Person Payments ..................................................... 1.934

INSURANCE FRAUD
Types of Insurance Policies ........................................................................................................ 1.1001
Agent/Broker Fraud .................................................................................................................... 1.1002
Underwriting Irregularities.......................................................................................................... 1.1003
Vehicle Insurance Schemes ........................................................................................................ 1.1005
Property Schemes......................................................................................................................... 1.1008
Life Insurance Schemes............................................................................................................... 1.1008
Liability Schemes .......................................................................................................................... 1.1009
Red Flags of Insurance Fraud ................................................................................................ 1.1009
Computer-Generated Detection Reports ................................................................................. 1.1013
Workers Compensation Fraud .................................................................................................. 1.1014

HEALTH CARE FRAUD

Laws Relating to Health Care Fraud ......................................................................................... 1.1101
Fraud by the Insurance Company ............................................................................................. 1.1113
Employee Claims Fraud .............................................................................................................. 1.1115
Agent Fraud .................................................................................................................................. 1.1116
Provider Fraud .............................................................................................................................. 1.1118
Fraud by the Medical Staff .......................................................................................................... 1.1127
Kickbacks in the Health Care Industry ..................................................................................... 1.1127
Inflated Billings............................................................................................................................. 1.1128
Insured Fraud ............................................................................................................................... 1.1132

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HEALTH CARE FRAUD (CONT.)

Criminal Rings .............................................................................................................................. 1.1133
Collusion........................................................................................................................................ 1.1133
Detection of External Fraud ...................................................................................................... 1.1134
Fraud by Medical Institutions .................................................................................................... 1.1135
Nursing Homes ............................................................................................................................ 1.1142
Psychiatric Hospital Fraud .......................................................................................................... 1.1143
Other Frauds in the Institutional Setting .................................................................................. 1.1145
Managed Care ............................................................................................................................... 1.1146
Medicaid Fraud ............................................................................................................................. 1.1148
Electronic Claims Fraud.............................................................................................................. 1.1152
Health Care Compliance Programs ........................................................................................... 1.1155

BANKRUPTCY FRAUD
Introduction .................................................................................................................................. 1.1201
The Bankruptcy Code.................................................................................................................. 1.1204
Creditors Rights and Remedies ................................................................................................. 1.1211
Bankruptcy Crime Statutes ......................................................................................................... 1.1214
Bankruptcy Schemes .................................................................................................................... 1.1221

TAX FRAUD
Introduction .................................................................................................................................. 1.1301
Hallmarks (Badges) of Fraud...................................................................................................... 1.1302
Civil Versus Criminal ................................................................................................................... 1.1304
Taxpayer Penalties........................................................................................................................ 1.1304
Tax Preparer Penalties ................................................................................................................. 1.1307
Whistleblower Programs ............................................................................................................. 1.1309
Defenses for Tax Fraud .............................................................................................................. 1.1309
Evidence of Tax Fraud ................................................................................................................ 1.1311
Other Legal Elements of Tax Fraud ......................................................................................... 1.1312

SECURITIES FRAUD
Introduction .................................................................................................................................. 1.1401
Federal Regulation ....................................................................................................................... 1.1401
Self-Regulatory Organizations.................................................................................................... 1.1416
State Regulation ............................................................................................................................ 1.1417
What Constitutes a Security? ...................................................................................................... 1.1419
Commodity Futures, Exchange-Traded Options, and OTC Options ................................. 1.1432
Securities Fraud Schemes ............................................................................................................ 1.1438

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SECURITIES FRAUD (CONT.)

Investigative Tips ......................................................................................................................... 1.1458
Securities Fraud and the Internet............................................................................................... 1.1461

MONEY LAUNDERING
Introduction .................................................................................................................................. 1.1501
The Money Laundering Process ................................................................................................ 1.1501
Alternative Remittance Systems ................................................................................................. 1.1518
Federal and State Law.................................................................................................................. 1.1520
International Anti-Money Laundering Efforts ........................................................................ 1.1544
Enforcement and Prevention Strategies ................................................................................... 1.1548
Special Problems for Insurance Companies ............................................................................ 1.1551

CONSUMER FRAUD
Con Schemes ................................................................................................................................ 1.1602
Telemarketing Fraud.................................................................................................................... 1.1608
Ponzi and Pyramid Schemes ...................................................................................................... 1.1629
Franchise Fraud ............................................................................................................................ 1.1649
Identity Theft ................................................................................................................................ 1.1655

COMPUTER AND INTERNET FRAUD

Computer Fraud Versus Computer Crime............................................................................... 1.1703
Computer Hacking....................................................................................................................... 1.1705
Malware ......................................................................................................................................... 1.1721
Electronic Mail ............................................................................................................................. 1.1732
Internet Fraud ............................................................................................................................... 1.1735
Electronic Commerce.................................................................................................................. 1.1746
Insider Threats.............................................................................................................................. 1.1751
Computer Security ....................................................................................................................... 1.1752
Conducting an Investigation Regarding Computer Crimes ................................................... 1.1766
Handling Digital Evidence.......................................................................................................... 1.1769
Computer Crime Laws ................................................................................................................ 1.1783
Government Information on Cybercrime ................................................................................ 1.1794

PUBLIC SECTOR FRAUD

Government Fraud Auditing Standards ................................................................................... 1.1801
False Claims and Statements ...................................................................................................... 1.1812
Beneficiary Fraud ......................................................................................................................... 1.1816
Government Initiatives to Reduce Fraud ................................................................................. 1.1819

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PUBLIC SECTOR FRAUD (CONT.)

Interviewing Government Officials .......................................................................................... 1.1824

CONTRACT AND PROCUREMENT FRAUD

Elements of a Contract ............................................................................................................... 1.1901
Phases of the Contracting Process ............................................................................................ 1.1901
Using Computers to Combat Procurement Fraud.................................................................. 1.1914

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VOLUME II

SECTION 2
LAW

OVERVIEW OF THE UNITED STATES LEGAL SYSTEM

Basic Concepts of the Law ......................................................................................................... 2.101
The Court System ........................................................................................................................ 2.104
Civil and Criminal Actions for Fraud ........................................................................................ 2.110

THE LAW RELATED TO FRAUD (PART 1)

Definition of Fraud ...................................................................................................................... 2.201
Principal Types of Fraud ............................................................................................................. 2.201
Federal Legislation Related to Fraud......................................................................................... 2.215

THE LAW RELATED TO FRAUD (PART 2)

Federal Legislation Related to Fraud (Cont.) ........................................................................... 2.301
Fines Under Title 18 .................................................................................................................... 2.343
Qui Tam Suits and the Civil False Claims Act......................................................................... 2.347
Federal Whistleblower Statutes .............................................................................................. 2.351
The United Kingdom Bribery Act ............................................................................................. 2.362

INDIVIDUAL RIGHTS DURING EXAMINATIONS

Employees Duty to Cooperate.................................................................................................. 2.401
Employees Rights During the Investigation ........................................................................... 2.402
Interviews ...................................................................................................................................... 2.406
Searches and Surveillance............................................................................................................ 2.418
Polygraph Examinations ............................................................................................................. 2.442
Obtaining Information About Employees ............................................................................... 2.443
Avoiding Liability for Obstruction of Justice and Witness Tampering ............................... 2.450
Discharging a Suspected Wrongdoer ........................................................................................ 2.454

CRIMINAL PROSECUTIONS FOR FRAUD

Basic Principles of Criminal Law ............................................................................................... 2.501
Constitutional Rights ................................................................................................................... 2.501
Arrests ............................................................................................................................................ 2.503
Interrogation of Suspects ............................................................................................................ 2.504
The Charging Process.................................................................................................................. 2.506
The Trial Process ......................................................................................................................... 2.519
Sentencing ..................................................................................................................................... 2.528
Appeal ............................................................................................................................................ 2.538

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LAW

THE CIVIL JUSTICE SYSTEM

Civil Litigation .............................................................................................................................. 2.601
Alternative Dispute Resolution .................................................................................................. 2.616
Trial of a Civil Case...................................................................................................................... 2.616
Fidelity Bond Claims ................................................................................................................... 2.619

BASIC PRINCIPLES OF EVIDENCE

Definition of Evidence................................................................................................................ 2.701
Three Basic Forms of Evidence ................................................................................................ 2.701
Direct Versus Circumstantial Evidence .................................................................................... 2.702
Admissability of Evidence .......................................................................................................... 2.703
Special Rules Concerning Some Types of Circumstantial Evidence .................................... 2.704
Exhibits.......................................................................................................................................... 2.707
Hearsay .......................................................................................................................................... 2.717
Excluding Illegally Seized Evidence .......................................................................................... 2.723
Impeachment ................................................................................................................................ 2.724
Privileges........................................................................................................................................ 2.725

TESTIFYING AS AN EXPERT WITNESS

Introduction .................................................................................................................................. 2.801
Pre-Trial Preparation ................................................................................................................... 2.803
Conflicts of Interest ..................................................................................................................... 2.803
Preparing a Report ....................................................................................................................... 2.804
Qualifying to Testify as an Expert Witness .............................................................................. 2.809
Preparing to Testify ..................................................................................................................... 2.814
Direct Examination ..................................................................................................................... 2.818
Cross-Examination ...................................................................................................................... 2.820
Expressing an Opinion on Guilt................................................................................................ 2.826
Witness Immunity for Experts................................................................................................... 2.827
Summary ........................................................................................................................................ 2.828

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SECTION 3
INVESTIGATION

ANALYZING DOCUMENTS
Obtaining Documentary Evidence ............................................................................................ 3.101
Examining Fraudulent Documents ........................................................................................... 3.104
Handling Documents as Physical Evidence ............................................................................. 3.105
Identifying Writings ..................................................................................................................... 3.109
The Document Experts Findings ............................................................................................. 3.111
How to Obtain Handwriting Samples ...................................................................................... 3.112
Typewriters and Computer Printers .......................................................................................... 3.115
Photocopies .................................................................................................................................. 3.116
Dating a Document ..................................................................................................................... 3.118
Indented Writings ........................................................................................................................ 3.120
Counterfeit Printed Documents ................................................................................................ 3.121
Fingerprints ................................................................................................................................... 3.122
Sources for Expert Document Examinations.......................................................................... 3.124

INTERVIEW THEORY AND APPLICATION

Preparation .................................................................................................................................... 3.201
Characteristics of a Good Interview ......................................................................................... 3.201
Characteristics of a Good Interviewer ...................................................................................... 3.202
Question Typology ...................................................................................................................... 3.203
Legal Considerations When Conducting an Interview ........................................................... 3.204
Elements of Conversations......................................................................................................... 3.206
Inhibitors of Communication .................................................................................................... 3.207
Facilitators of Communication .................................................................................................. 3.210
Interview Mechanics .................................................................................................................... 3.212
Introductory Questions ............................................................................................................... 3.214
Informational Questions ............................................................................................................. 3.223
Closing Questions ........................................................................................................................ 3.235
Assessment Questions ................................................................................................................. 3.238
Admission-Seeking Questions.................................................................................................... 3.250
Kinesic Interview and Interrogation ......................................................................................... 3.275
Criteria-Based Statement Analysis ............................................................................................. 3.278
The Cognitive Interview Technique.......................................................................................... 3.283

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INVESTIGATION

COVERT EXAMINATIONS
Establishing an Identity ............................................................................................................... 3.302
Objectives...................................................................................................................................... 3.303
Problems in Covert Operations ................................................................................................. 3.304
Entrapment ................................................................................................................................... 3.305
Surveillance ................................................................................................................................... 3.305
Sources and Informants .............................................................................................................. 3.313
Use of Operatives ........................................................................................................................ 3.322

SOURCES OF INFORMATION
Public Versus Non-Public Records ........................................................................................... 3.402
Laws Governing Access to Information .................................................................................. 3.404
City Government Records .......................................................................................................... 3.412
County Government Records .................................................................................................... 3.414
State Government Records ........................................................................................................ 3.421
Federal Government Records .................................................................................................... 3.429
Non-Public Records .................................................................................................................... 3.451
Commercial Sources of Information ........................................................................................ 3.455
Public Record Database Vendors .............................................................................................. 3.458
Directories ..................................................................................................................................... 3.460
Banks and Financial Institutions ................................................................................................ 3.474
Investigative and Law Enforcement Information Centers and Databases ......................... 3.479

ACCESSING INFORMATION ONLINE

Investigating with the Internet ................................................................................................... 3.501
A Guide to Successful Internet Searching ................................................................................ 3.511
Online Public Database Searches .............................................................................................. 3.515
Useful Websites ............................................................................................................................ 3.532

DATA ANALYSIS AND REPORTING TOOLS

Data Mining .................................................................................................................................. 3.601
Using Data Analysis Software .................................................................................................... 3.604
Types of Data Mining and Analysis Software.......................................................................... 3.626
Reporting and Case Management Software ............................................................................. 3.642

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INVESTIGATION

DIGITAL FORENSICS
Conducting an Investigation Involving Computers................................................................ 3.701
Computer Investigations and Computer Forensics ................................................................ 3.709
Forensic Examination and Analysis .......................................................................................... 3.723
Digital Forensics Software .......................................................................................................... 3.729

TRACING ILLICIT TRANSACTIONS

Interviews ...................................................................................................................................... 3.801
Direct Methods of Tracing Financial Transactions ................................................................ 3.805
Indirect Methods of Tracing Financial Transactions.............................................................. 3.832
Locating Hidden Assets .............................................................................................................. 3.850

REPORTING STANDARDS
Preparation .................................................................................................................................... 3.901
Characteristics of a Good Report .............................................................................................. 3.901
Common Reporting Mistakes .................................................................................................... 3.903
Methods for Taking Effective Notes ........................................................................................ 3.905
Organization of Information ...................................................................................................... 3.906
Analyzing the Reader ................................................................................................................... 3.907
Presenting the Case to Prosecutors ........................................................................................... 3.908
Outlining........................................................................................................................................ 3.910
Grammatical Considerations ...................................................................................................... 3.911
Report Structure ........................................................................................................................... 3.915
Signed Statements ........................................................................................................................ 3.922
Visual Aids .................................................................................................................................... 3.925
Engagement Contracts ................................................................................................................ 3.931
Fraud Examination Checklist ..................................................................................................... 3.935

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INVESTIGATION

APPENDIX A: FRAUD EXAMINATION CHECKLIST

Fraud Examination Checklist ..................................................................................................... 3.1001

APPENDIX B: SAMPLE FRAUD EXAMINATION REPORTS

Short-Form Report ...................................................................................................................... 3.1102
Long-Form Report ...................................................................................................................... 3.1109

APPENDIX C: SAMPLE FORMS

Consent to Search ........................................................................................................................ 3.1201
Telephone Recording Consent................................................................................................... 3.1203
Consent to Record ....................................................................................................................... 3.1204
Customer Consent and Authorization for Access to Financial Records ............................. 3.1205
Evidence Control Log ................................................................................................................. 3.1206

APPENDIX D: ENGAGEMENT CONTRACTS/OPINION LETTERS

Engagement Letters ..................................................................................................................... 3.1301
Fraud Examination Opinion Letters ......................................................................................... 3.1305

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SECTION 4
FRAUD PREVENTION AND DETERRENCE

UNDERSTANDING HUMAN BEHAVIOR

Behavioral Analysis and the Detection of Fraud..................................................................... 4.101
Why People Obey the Law ......................................................................................................... 4.107

THEORIES OF CRIME CAUSATION

Classical Criminology .................................................................................................................. 4.201
Routine Activities Theory ........................................................................................................... 4.202
Biological Theories ...................................................................................................................... 4.203
Pyschological Theories ................................................................................................................ 4.203
Social Structure Theories ............................................................................................................ 4.204
Social Process Theories ............................................................................................................... 4.205

WHITE-COLLAR CRIME
What Is White-Collar Crime? ..................................................................................................... 4.301
Public Perceptions of White-Collar Crime ............................................................................... 4.303
Crimes of the Middle ClassesA Look at White-Collar Crime .................................................. 4.306

ORGANIZATIONAL CRIME
Corporate Organization and Criminal Behavior ..................................................................... 4.402
Opportunities for Unlawful Organizational Behavior ............................................................ 4.404
Corporate Executives and Criminal Liability ........................................................................... 4.409
Management Behavior................................................................................................................. 4.411
Controlling Organizational Crime ............................................................................................. 4.412
Corporate Sentencing Guidelines .............................................................................................. 4.416
Prosecuting Organizational Fraud ............................................................................................. 4.423

OCCUPATIONAL FRAUD
Research in Occupational Fraud and Abuse ............................................................................ 4.501

FRAUD PREVENTION PROGRAMS

Responsibility for Fraud Prevention ......................................................................................... 4.601
Implementing an Effective Compliance and Ethics Program Under the Corporate
Sentencing Guidelines .............................................................................................................. 4.608
Procedures to Prevent Fraud...................................................................................................... 4.618
Fraud Prevention Policy .............................................................................................................. 4.624
Ethics Programs ........................................................................................................................... 4.628
Sample Corporate Compliance Program .................................................................................. 4.632
Sample Fraud Policy .................................................................................................................... 4.643
Fraud Policy Decision Matrix..................................................................................................... 4.647

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FRAUD PREVENTION PROGRAMS (CONT.)

Sample Code of Business Ethics and Conduct........................................................................ 4.648

FRAUD RISK ASSESSMENT

What Is Fraud Risk? .................................................................................................................... 4.701
What Factors Influence Fraud Risk? ......................................................................................... 4.701
What Is a Fraud Risk Assessment? ............................................................................................ 4.703
Preparing the Company for a Fraud Risk Assessment ........................................................... 4.710
Fraud Risk Assessment Frameworks ........................................................................................ 4.713
Addressing the Identified Fraud Risks ...................................................................................... 4.723
Responding to Residual Fraud Risks ......................................................................................... 4.725
Reporting the Results of the Fraud Risk Assessment ............................................................. 4.726
Making an Impact with the Fraud Risk Assessment ............................................................... 4.729
The Fraud Risk Assessment and the Audit Process ............................................................... 4.731
The Fraud Risk Assessment Tool .............................................................................................. 4.732

FRAUD RISK MANAGEMENT

What Is Risk Management? ........................................................................................................ 4.801
Risk Management Frameworks .................................................................................................. 4.802
Integrating Anti-Fraud Initiatives into Risk Management ..................................................... 4.805
Who Is Responsible for Managing Fraud Risk? ...................................................................... 4.806
The Objectives of a Fraud Risk Management Program ......................................................... 4.810
Steps in Developing a Fraud Risk Management Program ..................................................... 4.811
Fraud Risk Management Program Components ..................................................................... 4.814

MANAGEMENTS, AUDITORS, AND FRAUD EXAMINERS RESPONSIBILITIES

Legislation and Best Practices .................................................................................................... 4.901
Managements Fraud-Related Responsibilities ........................................................................ 4.920
External Auditors Fraud-Related Responsibilities ................................................................. 4.924
Internal Auditors Fraud-Related Responsibilities .................................................................. 4.943
GAO Auditing Standards ........................................................................................................... 4.948
Certified Fraud Examiners Responsibilities ............................................................................ 4.957
Sample Document Retention Policy ......................................................................................... 4.960
Sample Document Retention Schedule .................................................................................... 4.966

CORPORATE GOVERNANCE
What Is Corporate Governance? ............................................................................................... 4.1001
Principles of Corporate Governance ........................................................................................ 4.1004
Establishing a Corporate Governance Framework................................................................. 4.1006

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ETHICS FOR FRAUD EXAMINERS

What Is Ethics? ............................................................................................................................ 4.1101
Morality, Ethics, and Legality ..................................................................................................... 4.1103
Some Concluding Remarks......................................................................................................... 4.1107

ACFE CODE OF PROFESSIONAL ETHICS

Commitment to Professionalism and Diligence ...................................................................... 4.1202
Legal and Ethical Conduct and Conflict of Interest ............................................................... 4.1206
Integrity and Competence........................................................................................................... 4.1209
Court Orders and Testimony ..................................................................................................... 4.1212
Reasonable Evidential Basis for Opinions ............................................................................... 4.1213
Confidential Information ............................................................................................................ 4.1216
Complete Reporting of Material Matters .................................................................................. 4.1221
Professional Improvement ......................................................................................................... 4.1223
Professional Standards and Practices ........................................................................................ 4.1224

CFE CODE OF PROFESSIONAL STANDARDS

CFE Code of Professional Standards ....................................................................................... 4.1301

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