Principles of Professional Practice
- ABFA and its members are to remain completely objective and use their ability to serve justice by making an accurate determination of the facts involved.
- ABFA members are not advocates for one side or the other. Members should not intentionally withhold or omit any findings or opinions discovered during a forensic examination that would cause the facts to be misinterpreted or distorted.
- ABFA members should not misrepresent or overstate their credentials, education, training, experience, or membership status.
- ABFA members are expected to refrain from any conduct that would be adverse to the best interest and purpose of the organization. Members are to be forever vigilant of the importance of their role and to conduct themselves only in the most ethical and professional manner at all times.
The Forensic Accountant Code of Ethics
I do affirm that:
- I shall investigate for the truth.
- I shall report only the truth.
- I shall avoid conflicts of advocacies.
- I shall conduct myself ethically.
- I shall seek to preserve the highest standard of my profession.
- As a Forensic Accountant, I shall not have a monetary interest in any matter in which I am retained.
- I shall share my knowledge and experience with other forensic accountants in a professional manner.
- I shall avoid conflicts of interest and will continue my professional development throughout my career through continuing education, seminars, and other studies.
- As a Forensic Accountant, I will express my expert opinion based only upon my knowledge, skill, education, training, and experience.
- The light of knowledge shall guide me to the truth, and with justice the truth shall prevail.
To all these things, I affirm to uphold.