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Exam Information
Official specifications published by ACFE
Exam Format
120 min
100
75%
Professional
Registration
$475 USD
Prometric or online proctoring
Validity
Lifetime (once CFE credential earned)
Maintain annual ACFE membership; Complete 20 Continuing Professional Education (CPE) hours annually; Comply with ACFE Code of Professional Ethics
CFE-LAW Exam Topics and Domains
CFE-LAW is organized into 11 weighted domains.
1
Overview of the Legal System
Legal Systems and Jurisdictions
Types of Legal SystemsSources of LawJurisdiction
- Understand different legal systems globally
- Identify sources of law and their hierarchy
- Navigate jurisdictional issues in fraud examination
Court Structure and Hierarchies
Federal Court SystemState Court Systems
- Navigate court hierarchies
- Identify appropriate legal forums
- Understand appellate procedures
2
The Criminal Justice System
Criminal Law Fundamentals
Elements of Criminal OffensesBurden of Proof
- Understand criminal law principles
- Identify elements required for prosecution
- Apply burden of proof standards
Criminal Procedure and Due Process
Constitutional Rights of DefendantsStages of Criminal ProsecutionPlea Bargaining and Sentencing
- Navigate criminal justice procedures
- Respect constitutional rights during investigations
- Understand prosecution process from investigation to sentencing
Criminal Statutes of Limitations
Federal Criminal Statutes of Limitations
- Apply statutes of limitations correctly
- Understand timing requirements for prosecution
3
The Civil Justice System
Civil Procedure
Initiating Civil ActionsDiscovery ProcessMotion Practice
- Navigate civil litigation procedures
- Understand discovery process
- Apply motion practice effectively
Burden of Proof and Civil Remedies
Civil Burden of ProofTypes of DamagesEquitable Remedies
- Apply civil burden of proof
- Calculate damages in fraud cases
- Identify appropriate civil remedies
Alternative Dispute Resolution
Mediation and ArbitrationClass Actions and Qui Tam Suits
- Navigate alternative dispute resolution
- Understand class action procedures
- Apply whistleblower protections
4
Basic Principles of Evidence
Federal Rules of Evidence
Relevance and AdmissibilityHearsay Rule and ExceptionsAuthentication and Best Evidence
- Apply Federal Rules of Evidence
- Determine admissibility of evidence
- Navigate hearsay rules and exceptions
Types of Evidence
Direct vs. Circumstantial EvidenceDocumentary EvidenceDigital and Electronic Evidence
- Distinguish types of evidence
- Handle documentary evidence
- Manage electronic evidence properly
Chain of Custody
Evidence Preservation
- Maintain chain of custody
- Preserve evidence integrity
- Document evidence handling properly
Privileges and Protections
Attorney-Client PrivilegeOther Privileges
- Apply evidentiary privileges correctly
- Navigate attorney-client privilege
- Understand privilege limitations
Expert Witness Standards
Expert Qualification and Admissibility
- Understand expert witness requirements
- Apply Daubert standard
- Qualify as fraud examination expert
5
Individual Rights During Examinations
Constitutional Protections
Fourth Amendment RightsFifth Amendment Rights
- Respect constitutional rights during investigations
- Conduct lawful searches and interviews
- Navigate Fifth Amendment protections
Employee Rights in Workplace Investigations
Union Representation RightsPrivacy Rights in WorkplacePublic Sector Employee Rights
- Respect employee rights during investigations
- Navigate union representation requirements
- Balance privacy and investigative needs
Corporate Investigations and Upjohn Warnings
Upjohn Warnings
- Conduct proper corporate investigations
- Give Upjohn warnings when required
- Navigate attorney-client issues in corporate context
Data Protection and Privacy Laws
Privacy Regulations
- Comply with privacy regulations
- Navigate international data protection
- Respect data subject rights
6
Law Related to Fraud
Common Law Fraud
Elements of Common Law Fraud
- Understand common law fraud elements
- Prove fraud in civil and criminal contexts
- Distinguish fraud from related torts
Federal Fraud Statutes
Mail and Wire FraudConspiracyRICO ViolationsFalse Claims ActSarbanes-Oxley Act
- Apply federal fraud statutes
- Understand mail and wire fraud
- Navigate RICO and False Claims Act
- Apply Sarbanes-Oxley provisions
Damages and Penalties
Criminal PenaltiesCivil Damages
- Calculate fraud damages and penalties
- Apply sentencing guidelines
- Understand civil and criminal remedies
7
Bankruptcy (Insolvency) Fraud
Bankruptcy Code Basics
Types of Bankruptcy
- Understand bankruptcy procedures
- Navigate different bankruptcy chapters
- Identify bankruptcy fraud schemes
Bankruptcy Crimes
Concealment of AssetsFalse Oaths and ClaimsPreferential Transfers and Fraudulent Conveyances
- Identify bankruptcy fraud schemes
- Investigate asset concealment
- Navigate fraudulent transfer law
- Apply bankruptcy fraud statutes
Bankruptcy Fraud Investigation
Role of Trustees and Examiners
- Navigate bankruptcy investigations
- Work with trustees and examiners
- Understand bankruptcy court procedures
8
Securities Fraud
Securities Laws and Regulations
Securities Act of 1933Securities Exchange Act of 1934SEC Rule 10b-5
- Navigate securities laws
- Apply SEC regulations
- Identify securities fraud
Types of Securities Fraud
Insider TradingMarket ManipulationPonzi Schemes and Investment FraudFinancial Statement Fraud
- Identify securities fraud schemes
- Investigate insider trading
- Detect financial statement fraud
- Navigate market manipulation cases
SEC Enforcement and Private Litigation
SEC Enforcement ActionsPrivate Securities Litigation
- Understand SEC enforcement
- Navigate private securities litigation
- Calculate securities fraud damages
9
Money Laundering
Money Laundering Statutes
Money Laundering Control Act
- Apply money laundering statutes
- Understand laundering elements
- Prosecute money laundering cases
Stages of Money Laundering
Three Stages
- Understand money laundering process
- Identify laundering stages
- Trace illicit funds
Bank Secrecy Act and Reporting Requirements
Currency Transaction ReportsSuspicious Activity ReportsKnow Your Customer Requirements
- Navigate BSA requirements
- Understand reporting obligations
- Identify suspicious activity
USA PATRIOT Act and AML Compliance
PATRIOT Act Provisions
- Apply PATRIOT Act provisions
- Navigate AML compliance requirements
- Implement anti-money laundering programs
Forfeiture
Asset Forfeiture Laws
- Apply asset forfeiture laws
- Navigate forfeiture procedures
- Trace and seize laundered assets
International Money Laundering
FATF Recommendations
- Navigate international AML standards
- Coordinate cross-border investigations
- Apply FATF recommendations
10
Tax Fraud
Tax Fraud Statutes
Tax EvasionFiling False ReturnsFailure to File or Pay
- Apply tax fraud statutes
- Distinguish tax evasion from avoidance
- Prove tax fraud elements
Types of Tax Fraud
Income Tax FraudEmployment Tax FraudOffshore Tax Evasion
- Identify tax fraud schemes
- Investigate unreported income
- Navigate offshore tax issues
IRS Procedures
IRS Civil ProceduresIRS Criminal Procedures
- Navigate IRS procedures
- Understand tax investigation process
- Work with IRS Criminal Investigation
Methods of Proof
Indirect Methods of Proof
- Apply methods of proof in tax cases
- Calculate tax deficiency using indirect methods
- Prove unreported income
Tax Statutes of Limitations
Tax Limitations Periods
- Apply tax statutes of limitations
- Understand timing in tax cases
- Navigate statute exceptions
11
Testifying
Expert Witness Qualification
Expert vs. Fact WitnessRule 702 RequirementsDaubert Standard
- Qualify as expert witness
- Meet Rule 702 requirements
- Satisfy Daubert standard
Expert Report Preparation
Expert Report Requirements
- Prepare expert reports
- Meet disclosure requirements
- Document opinions and methodology
Deposition Testimony
Deposition Preparation and ProceduresDeposition Strategies
- Prepare for depositions
- Navigate deposition procedures
- Maintain credibility under questioning
Trial Testimony
Direct ExaminationCross-ExaminationDemonstrative Exhibits
- Provide effective trial testimony
- Handle direct and cross-examination
- Use visual aids effectively
Professional Demeanor and Ethics
Witness CredibilityEthical Considerations
- Maintain professional demeanor
- Project credibility
- Navigate ethical challenges in testimony
Communicating with Jury
Simplifying Complex Concepts
- Communicate effectively with jury
- Simplify complex concepts
- Educate jury on fraud examination
How do I earn this certification?
Passing CFE-LAW earns the Certified Fraud Examiner (CFE) certification. It sits in the Fraud Examination track.
Current Level Exams
- cfe-financial-transactions - CFE - Financial Transactions and Fraud SchemesTests knowledge of fraudulent financial transactions and accounting fraud schemes
- cfe-investigation - CFE - InvestigationTests knowledge of fraud investigation techniques and procedures
- cfe-fraud-prevention - CFE - Fraud Prevention and DeterrenceTests knowledge of fraud prevention, detection, and deterrence strategies
Next Level Options
ACFE Specializations Advanced training programs in specific fraud examination areas
Alternative Paths
- cia - Certified Internal Auditor (CIA) Complementary skills in audit and risk assessment
- cpa - Certified Public Accountant (CPA) Strong accounting foundation beneficial for fraud examination
- cff - Certified in Financial Forensics (CFF) Specialized forensic accounting credential complementing CFE
- cfci - Certified Financial Crime Investigator (CFCI) Focus on AML and financial crime investigation
- cams - Certified Anti-Money Laundering Specialist (CAMS)Specialized in money laundering detection and prevention
Practice with Precision
The PlanetCert Simulator mirrors the real exam environment with authentic questions and timed pressure.
How to study for this exam?
The most effective way to prepare for CFE-LAW is by using the PlanetCert Simulator to practice questions and review detailed explanations.
What's changed on this exam?
Current Status
- ACTIVE
- Last content update: 2023
- Announcement date: 2024
Updates
- Digital Evidence and E-Discovery Expect more questions on digital evidence rules, metadata, email authentication, and social media evidence in future exams
- Cryptocurrency and Blockchain Investigations May be incorporated into 2026 'Fraud Investigations and Legal Issues' section
- Data Privacy Regulations Increased emphasis on privacy law compliance during investigations
Who should take this exam?
This exam is typically taken by Professionals in fraud examination, internal audit, compliance, law enforcement, and forensic accounting who want to demonstrate expertise in the legal aspects of fraud investigation and prosecution..
ACFE membership (Associate level)
Meet CFE Credential requirements: Bachelor's degree OR equivalent professional experience
Minimum 2 years professional experience in fraud-related field
Three professional character references
- Study the Fraud Examiners Manual - Law Section
- Complete CFE Exam Prep Course or CFE Exam Review Course
- Experience with fraud investigations or legal proceedings
- Understanding of U.S. legal system and federal law