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Last Updated: Jul 24, 2026
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To become a CFE, candidates must meet strict eligibility requirements, including a minimum of two years of professional experience in the field of fraud prevention or investigation. Candidates must also agree to abide by a strict code of ethics and professional conduct. Once they have met the eligibility requirements, candidates must pass all four parts of the CFE Exam within three years.
To be eligible to take the CFE certification exam, candidates must meet certain requirements set by the ACFE. These requirements include having a minimum of a bachelor's degree or equivalent, having at least two years of relevant professional experience, and being a member of the ACFE. Candidates who meet these requirements can apply to take the exam and must pass it within two years of their application being approved.
Reference: http://www.acfe.com/details-of-exam.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Prevention and Deterrence | 25% | - Fraud Prevention Programs - Corporate Governance - Whistleblower Programs - Internal Controls - Fraud Awareness Training - Fraud Risk Assessment |
| Topic 2: Investigation | 25% | - Data Analysis and Forensic Accounting - Evidence Collection and Documentation - Report Writing - Interviewing and Interrogation Techniques - Digital Forensics Basics - Tracing Illicit Transactions |
| Topic 3: Financial Transactions and Fraud Schemes | 25% | - Fraudulent Financial Transactions - Fraud Schemes (billing, expense reimbursement, check tampering, etc.) - Corruption Schemes (bribery, kickbacks, conflicts of interest) - Financial Statement Fraud - Asset Misappropriation - Accounting and Financial Concepts |
| Topic 4: Law | 25% | - Legal Pitfalls for Fraud Examiners - Racketeer Influenced and Corrupt Organizations Act (RICO) - Rights of the Accused - Civil Law - Evidence and Rules of Evidence - Criminal Law |
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