According to ACFE standards, what is prohibited regarding statements of opinion about guilt or innocence?

The correct response highlights that fraud examiners must maintain a neutral stance and objectivity in their professional assessments. ACFE standards emphasize the importance of professionalism and ethical conduct in fraud examinations, which includes refraining from making definitive statements about a person's guilt or innocence. This principle is rooted in the belief that everyone is presumed innocent until proven guilty in a court of law, which reinforces the integrity of the examination process and prevents biases from influencing the outcome.

By adhering to this standard, fraud examiners help ensure that their findings and conclusions are based on evidence and facts rather than personal beliefs or opinions. This approach not only protects the rights of individuals but also maintains the credibility of the fraud examination profession. It establishes a clear boundary that fraud examiners should remain impartial, focusing solely on the evidence collected rather than making subjective judgments.

In contrast, the other provided choices imply conditions under which expressing opinions about guilt might be acceptable, which would compromise the ethical and professional standards expected of fraud examiners. The aim of the standards is to uphold impartiality and rely on evidence rather than conjecture, reinforcing the importance of ethical judgment in the field.