Which of the following is a requirement for fraud examiners according to the ACFE Code of Professional Ethics?

The requirement for fraud examiners to demonstrate professionalism and diligence is fundamental to the ACFE Code of Professional Ethics. This principle underscores the importance of maintaining high standards of integrity and competency while conducting fraud examinations. Professionalism involves adhering to ethical guidelines, exhibiting a commitment to quality work, and continuously improving oneself in the field. Diligence emphasizes the need to thoroughly investigate and analyze evidence, ensuring that conclusions drawn are well-founded and credible.

By embodying professionalism and diligence, fraud examiners uphold the reputation of the profession and foster trust with clients, employers, and the public. This ethical approach is critical, especially in cases where financial crimes are involved, as the implications of findings can significantly impact individuals and organizations.

In contrast, the other choices do not align with the principles outlined in the ACFE Code of Professional Ethics. Providing free services may undermine the value of professional work and compromise the sustainability of the services offered. Avoiding all forms of communication is impractical and counterproductive in a field that relies heavily on collaboration and information sharing. Lastly, prioritizing speed over accuracy can lead to incomplete or incorrect conclusions, ultimately damaging the integrity of fraud examinations.