What is the purpose of the ACFE's code of ethics?

The purpose of the ACFE's code of ethics is to establish principles for professional conduct among Certified Fraud Examiners and other professionals in the fraud examination field. This code outlines the ethical standards that members are expected to adhere to, fostering integrity, accountability, and professionalism in their practices. By emphasizing the importance of ethical behavior, the code serves to enhance the credibility of the profession and protect the interests of those who rely on the expertise of fraud examiners.

In contrast to the other choices, which suggest punitive measures, legal guidance, or facilitation of testimony, the code of ethics is fundamentally concerned with the moral and ethical responsibilities of professionals rather than focusing on punishment or legal processes. The primary goal is to guide members in making ethical decisions and maintaining trust with clients, organizations, and the public.