Forensic CPA Code of Ethics

A Forensic Certified Public Accountant (FCPA™) should conduct their investigations with the utmost integrity, which is a key element of character fundamental to the accounting profession.

An FCPA shall demonstrate a commitment to the professionalism of the accounting profession in accordance with AICPA codes of conduct.

An FCPA shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of interest.

An FCPA shall obey and comply with all the rules of the court and testify to all findings in a truthful and unbiased manner and without prejudice.

An FCPA shall hold client information to the highest standard of confidentiality. An FCPA shall divulge all matters discovered during his or her investigation to the client. He or she should not share this information with others without proper authorization and permission from the client.

Those who rely on FCPAs expect them to discharge their responsibilities with integrity, objectivity, due professional care, and a genuine interest in serving the public. They are expected to provide quality services, enter into fee arrangements, and offer a range of services. These services include forensic accounting and fraud investigations, business evaluations, divorce work and any other situations that fall under the umbrella of “forensic accounting.”

FCPAs should continually strive to promote the profession of forensic accounting and to represent the Forensic CPA Society in a positive and competent manner.