Updated 2026 Course Outline

The CFE Exam was updated by the Association of Certified Fraud Examiners (ACFE) effective June 2, 2026. The examination and preparation programme are now structured around three core areas:

1. Fraud Investigations and Legal Issues

This section focuses on the principles, techniques and legal considerations involved in conducting a fraud examination.

Topics include:

• Planning and Conducting a Fraud Examination

• Legal Issues in Conducting Investigations

• The Law Related to Fraud

• Basic Principles of Evidence

• Collecting Evidence

• Sources of Information

• Data Analysis and Reporting Tools

• Tracing Assets

• Interview Theory and Application

• Covert Operations

• Report Writing

• Overview of the Legal System

• Criminal Prosecutions

• Non-Criminal Actions

• Testifying

2. Fraud Schemes and Financial Crimes

This section examines common fraud schemes, financial crimes and methods used to conceal or facilitate fraudulent activity.

Topics include:

• Accounting Concepts

• Financial Statement Fraud

• Asset Misappropriation: Inventory and Other Assets

• Asset Misappropriation: Cash Receipts

• Asset Misappropriation: Fraudulent Disbursements

• Corruption

• Theft of Data and Intellectual Property

• Cyber Fraud

• Identity Theft

• Consumer Fraud and Scams

• Securities Fraud

• Financial Institution Fraud

• Money Laundering

• Payment Fraud

• Bankruptcy Fraud

• Insurance Fraud

• Healthcare Fraud

• Tax Fraud

• Government and Public Sector Fraud

• Procurement Fraud

3. Fraud Prevention and Deterrence

This section focuses on understanding why fraud occurs and how organisations can detect, prevent and manage fraud risk.

Topics include:

• Understanding Financial Crime

• Ethics for Fraud Examiners

• Corporate Governance

• Management's Fraud-Related Responsibilities

• Auditors' Fraud-Related Responsibilities

• Fraud Prevention Programs

• Fraud Risk Assessment

• Fraud Risk Management