CFE (Certified Fraud Examiner)
Definition
The primary fraud-specific credential, awarded by the ACFE. Covers financial transactions, law, investigation methodology, and fraud prevention. Available to accountants, lawyers, investigators, and others with qualifying experience.
Related terms
- CFF (Certified in Financial Forensics)
- An AICPA credential restricted to CPAs in good standing. Covers the full forensic accounting scope: fraud, litigation support, valuation disputes, bankruptcy, and...
- CPD (Continuing Professional Development)
- The ongoing training requirement attached to most professional credentials. For forensic accounting credentials, CPD typically covers emerging fraud schemes, changes in evidentiary...
- IIA (Institute of Internal Auditors)
- Global professional body for internal auditors, awarding the CIA (Certified Internal Auditor) credential. Its standards and guidance on fraud risk (IIA Standard...
- Independence
- The absence of any financial, personal, or advocacy relationship that would impair, or appear to impair, an expert's objectivity. Courts assess both...
- PCAOB
- Public Company Accounting Oversight Board, established by SOX to set auditing standards and inspect audit firms performing public-company audits. It replaced the...
Explained in
- Professional Standards and BodiesThe primary fraud-specific credential, awarded by the ACFE. Covers financial transactions, law, investigation methodology, and fraud prevention. Available to a...