Download ACFE : CFE-Law Questions & Answers as PDF & Test Software
Last Updated: Oct 03, 2026
No. of Questions: 220 Questions & Answers with Testing Engine
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ACFE CFE-Law Practice Q&A's
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ACFE CFE-Law Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Litigation, Testimony and Enforcement | 20% | - Civil actions and remedies - Criminal prosecution process - Testimony and expert witness standards |
| 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% | - Attorney-client privilege and work product doctrine - Rights of employees and suspects - Constitutional protections |
| Legal Systems and Framework | 20% | - Overview of legal systems - Civil vs. criminal law - Administrative and regulatory law |
| Evidence and Legal Procedure | 20% | - Collection and preservation of evidence - Admissibility and exceptions (e.g., business records) - Principles of evidence |
ACFE Certified Fraud Examiner Sample Questions:
Which of the following is the MOST ACCURATE statement about the circumstances under which a conflict of interest claim would be actionable against an agent?
- A. The agent must have had an undisclosed interest m a matter that could influence their professional role
- B. The agent must have been authorized by someone with actual authority to carry out the transaction at issue
- C. The agent must have informed the principal of their actions
- D. The agent must have purported to act on behalf of or as an agent for an identified principal
Correct Answer: A 🗳️
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Ellis works for a business that filed for bankruptcy. The administrator presiding over the bankruptcy contacts Ellis and requests information regarding his employer ' s financial affairs Assuming the administrator has all of the powers recommended in the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles) which of the following is TRUE?
- A. The administrator has no power to obtain the information under any circumstances
- B. The administrator may not obtain the information unless the business agrees in writing
- C. The administrator may compel Ellis to provide the information despite Ellis ' s relationship to the business
- D. The administrator may only seek information regarding the bus ness that filed bankruptcy if Ellis consents to providing it.
Correct Answer: C 🗳️
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A business files for bankruptcy with the goal of obtaining relief from creditors so that it can rearrange its financial affairs and continue as a going concern. Which of the following describes this type of bankruptcy proceeding?
- A. Liquidation bankruptcy
- B. Debt dismissal bankruptcy
- C. Debt adjustment bankruptcy
- D. Reorganization bankruptcy
Correct Answer: D 🗳️
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Which of the following is an element that must be proven to establish a perjury offense?
- A. The defendant made a false statement that influenced the fact finder's decision.
- B. The defendant made a false statement that was material to the proceeding.
- C. The defendant made a false statement in a court of law.
- D. The defendant made a false statement to a judge.
Correct Answer: B 🗳️
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Which of the following statements concerning front businesses as a method of laundering money is the LEAST ACCURATE?
- A. Front businesses benefit launderers by providing a safe place to manage criminal activities
- B. From criminals ' perspective a disadvantage to front businesses is that they generally must pay taxes on the illicit income
- C. A red flag of a front business is the observation of a large number of customers during peak operating hours
- D. Front businesses provide cover for delivery and transportation related to illegal activity
Correct Answer: C 🗳️
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