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ACFE CFE-Law Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Rights of Individuals During Investigation | 15% | - Rights of employees and suspects - Attorney-client privilege and work product doctrine - Constitutional protections |
| Legal Systems and Framework | 20% | - Overview of legal systems - Civil vs. criminal law - Administrative and regulatory law |
| Fraud-Related Laws and Offenses | 25% | - Anti-corruption laws (e.g., FCPA) - Elements of fraud - Money laundering and related offenses - Bankruptcy, securities, and tax fraud |
| Evidence and Legal Procedure | 20% | - Collection and preservation of evidence - Admissibility and exceptions (e.g., business records) - Principles of evidence |
| Litigation, Testimony and Enforcement | 20% | - Testimony and expert witness standards - Criminal prosecution process - Civil actions and remedies |
ACFE Certified Fraud Examiner Sample Questions:
1. Each of the following is a common legal defense for tax evasion EXCEPT:
A) The taxpayer has a mental illness.
B) The taxpayer has filed for bankruptcy.
C) The taxpayer relied on an attorney or accountant.
D) There is no tax deficiency.
2. Which of the following situations would constitute a violation of the US Foreign Corrupt Practices Act (FCPA)
A) A private U.S company pays a S2.000 foreign corporation fee that is required in order to do business within the country
B) A private U.S company transfers $100,000 to the sole proprietor of a Brazilian company to influence the award of a commercial imports contract.
C) A private UK company transfers $25,000 to a Chilean public official to influence the award of lucrative overseas contracts.
D) A private U S company transfers $45,000 to a foreign official to influence the award of a public construction contract.
3. Bob owns a struggling business called Luxury Rentals that has ten luxury vehicles. A week before Luxury Rentals files for bankruptcy, Bob transfers ownership of one of the vehicles to his wife. Which type of fraud scheme has Bob most likely committed?
A) A planned bustout
B) A fraudulent conveyance
C) A concealed transfer
D) A fraudulent bankruptcy
4. Wilson, a Certified Fraud Examiner and Garcia both work for ABC Corp., a private company that operates in a jurisdiction with civil laws against privacy violations, defamation, and similar offenses. ABC's president tells Wilson to investigate and search Garcia's private tablet even though Garcia is not suspected of any wrongdoing. Assuming Wilson conducted the search without legitimate interest or authority and Garcia had a reasonable expectation of privacy, under which of the following claims would Garcia MOST LIKELY be able to recover damages from Wilson and ABC?
A) Property damage
B) Public disclosure of private facts
C) Intrusion into an individual's private matters
D) Defamation
5. Which of the following statements is MOST ACCURATE regarding cross-examination of witnesses in adversarial systems?
A) The general rule is for opposing counsel to cross-examine all witnesses to ensure that important details are not missed by the fact finder
B) The primary purpose of cross-examination is for opposing counsel to discover information previously unknown to opposing counsel.
C) If opposing counsel asks an overly complex question during cross-examination, witnesses should ask for the question to be rephrased
D) If an expert witness ' s opinion is at risk of being distorted during cross-examination, the expert should avoid answering the question
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: C |



