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ACFE CFE-Law Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Evidence and Legal Procedure | 20% | - Admissibility and exceptions (e.g., business records) - Collection and preservation of evidence - Principles of evidence |
| Legal Systems and Framework | 20% | - Administrative and regulatory law - Overview of legal systems - Civil vs. criminal law |
| Fraud-Related Laws and Offenses | 25% | - Elements of fraud - Anti-corruption laws (e.g., FCPA) - Bankruptcy, securities, and tax fraud - Money laundering and related offenses |
| Rights of Individuals During Investigation | 15% | - Constitutional protections - Attorney-client privilege and work product doctrine - Rights of employees and suspects |
| Litigation, Testimony and Enforcement | 20% | - Testimony and expert witness standards - Criminal prosecution process - Civil actions and remedies |
ACFE Certified Fraud Examiner Sample Questions:
1. Which of the following statements is TRUE regarding criminal proceedings and discovery in adversarial jurisdictions?
A) The majority of criminal discovery usually occurs before the trial begins.
B) The judge is the primary driver of the discovery process in criminal proceedings.
C) Most criminal proceedings are divided into pretrial, investigative and trial phases
D) Parties typically cannot request evidence from each other until after the trial begins.
2. The________________requires that an employee act solely in the best interest of their employer, free of any serf-dealing, conflicts of interest, or other abuse that results in a personal advantage
A) Duty of care
B) Duty of employee trust
C) Duty of loyalty
D) Duty of responsibility
3. Each day, Rachel purchases $14 500 in bearer instruments with cash from a bank where all currency transactions above 515,000 must be reported to the government Rachets actions are a red flag of which of the following schemes ' ?
A) Channel stuffing
B) Real estate laundering
C) Structuring
D) Alternative remittance system
4. Which of the following is the MOST ACCURATE statement about the litigation privilege in common law jurisdictions?
A) The litigation privilege applies only while a trial is underway
B) The litigation privilege applies only to documents and materials prepared in anticipation of litigation
C) The litigation privilege only protects documents and materials prepared by an attorney
D) The primary purpose of the litigation privilege is to protect confidential communications between a client and the client ' s legal representative
5. Leslie, a business owner, submits tax information regarding her company ' s finances to her country ' s taxing authority. The taxing authority allows companies to subtract the cost of production from their gross sales to determine the taxable income. To reduce her tax liability, Leslie inflates the costs of production on her tax forms. Which of the following schemes has Leslie MOST LIKELY committed?
A) A sales tax scheme
B) A value-added tax evasion scheme
C) A tax credit evasion scheme
D) A falsified tax deduction scheme
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: D | Question # 5 Answer: D |
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