ACFE SG Chapter

Occupational Fraud 2026: A Report to the Nations

The 2026 Report to the Nations is the 14th edition of the ACFE's flagship global study on occupational fraud — and the most comprehensive of its kind in the world. Here's what it covers:

Scope and Scale The report is built on 2,402 real, confirmed fraud cases spanning 143 countries and territories across 22 major industry categories. That breadth makes it the definitive benchmark for understanding how fraud actually occurs in practice, rather than in theory.

What It Examines The study digs into four core dimensions of occupational fraud:

Costs — How much fraud is costing organisations, both in direct financial losses and indirect damage
Schemes — The methods fraudsters use, typically categorised as asset misappropriation, corruption, and financial statement fraud
Victims — The types of organisations targeted, including breakdowns by industry, size, and geography
Perpetrators — Who commits fraud, including their roles, tenure, demographics, and behavioural red flags

Why It Matters for Your Work For auditors, fraud examiners, compliance, risk, law enforcement and financial crime professionals, the Report to the Nations is essential reading. It provides empirical evidence for risk assessments, helps calibrate anti-fraud controls, and gives you data-backed arguments when making the case for fraud prevention investment to boards and senior management. The 2026 edition will reflect fraud trends that have evolved through the post-pandemic environment and the rise of AI-enabled schemes.

Visit: https://www.acfe.com/fraud-resources/report-to-the-nations

Certified Fraud Examiner

Certified Fraud Examiner (CFE) Qualifications
Before you may apply to become a CFE, you must meet the following requirements:

Be an Associate Member of the ACFE in good standing
Meet minimum academic and professional requirements
Be of high moral character
Agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners

*NEW* Change in June 2026 of the CFE Qualification Exams
A new version of the CFE Exam will launch in June 2026, with the revised CFE Exam study materials being released in March 2026. Prospective CFE candidates are advised to review the changes and how it may affect them at the ACFE (National)'s 2026 CFE Exam Update.

Association of Certified Fraud Examiners (ACFE)

The ACFE is the world's largest anti-fraud organization and the premier provider of anti-fraud training and education. Together with more than 95,000 members, the ACFE is reducing business fraud worldwide and inspiring public confidence in the integrity and objectivity within the profession.

To accomplish our mission, the ACFE:

Provides bona fide qualifications for Certified Fraud Examiners through administration of the CFE Exam.
Sets high standards for admission, including demonstrated competence through mandatory continuing professional education.
Requires Certified Fraud Examiners to adhere to a strict code of professional conduct and ethics.
Serves as the international representative for Certified Fraud Examiners to business, government and academic institutions.
Provide leadership to inspire public confidence in the integrity, objectivity, and professionalism of Certified Fraud Examiners

BECOME A MEMBER

CERTIFICATION
The ACFE supports you and your career by providing the training and tools you need to prevent, detect and investigate fraud. Join today and become a world-class resource to your clients, colleagues and company.

Contact

Association of Certified Fraud Examiners (Singapore Chapter)
(UEN: T02SS0157F)
36 HongKong Street #02-01
Singapore 059675

Email: administrator at acfe-sg.com
Tel: 8164 7550
(WhatsApp only during office hours)