Which of the following is NOT a requirement of disclosure for ACFE members?

The correct answer identifies the practice that is not a requirement for ACFE members concerning disclosure. While ACFE members are obligated to maintain confidentiality regarding client information as part of their professional conduct, revealing all confidential client information would violate these ethical standards.

Confidentiality is a cornerstone of the professional relationship between an examiner and their clients, ensuring that sensitive information is protected unless specific authorization is granted. This protection fosters trust and encourages open communication, which is essential for effective fraud examination.

In contrast, testifying truthfully, complying with lawful court orders, and maintaining confidentiality under proper conditions are all integral aspects of an ACFE member's ethical and legal responsibilities. These requirements ensure that while members uphold the necessary discretion concerning client data, they also act with integrity and honesty within legal frameworks when situations necessitate disclosure.