Code of Professional Conduct

• Integrity and Honesty

CrFA® professionals shall act with honesty, integrity, and transparency in all professional interactions.

They must not engage in any deceptive practices or knowingly misrepresent facts to clients, colleagues, or stakeholders.

• Objectivity and Independence

CrFA® professionals shall maintain objectivity and impartiality in their work, free from biases or conflicts of interest that could compromise their professional judgment.

They must disclose any potential conflicts of interest and take steps to ensure that their independence is not impaired.

• Confidentiality

CrFA® professionals are required to protect the confidentiality of all sensitive information obtained during their work, whether it pertains to clients, employers, or investigations.

Disclosure of confidential information is only permitted with proper authorization or when required by law or regulations.

• Professional Competence and Continuous Learning

CrFA® professionals shall continually seek to develop and enhance their skills and knowledge through ongoing education, training, and staying current with industry developments.

They must ensure they are adequately qualified before accepting any assignment or responsibility in forensic accounting.

• Due Diligence and Professional Care

CrFA® professionals shall perform all their duties with due diligence, care, and accuracy, ensuring the quality and reliability of their work.

They must exercise critical thinking and thorough analysis when investigating financial discrepancies or fraudulent activities.

• Ethical Conduct and Accountability

CrFA® professionals shall adhere to the highest ethical standards in all aspects of their practice, promoting fairness, accountability, and transparency.

They are expected to act as role models in the profession, encouraging ethical behavior among their peers and colleagues.

• Compliance with Laws and Standards

CrFA® professionals must comply with all relevant laws, regulations, and professional standards governing forensic accounting and financial investigation.

They shall avoid any conduct that could bring disrepute to the CrFA® designation or the forensic accounting profession.

• Professional Responsibility

CrFA® professionals shall take responsibility for their work, ensuring that all reports, analyses, and findings are presented accurately and supported by evidence.

They must be willing to accept accountability for their professional decisions and actions.