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ACFE CFE-Investigation Exam - Topic 3 Question 123 Discussion

Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?
D) Regulatory securities records
A) Commercial filings
B) Civil litigation records
C) Organizational filings

ACFE CFE-Investigation Exam - Topic 3 Question 123 Discussion

Actual exam question for ACFE's CFE-Investigation exam
Question #: 123
Topic #: 3
[All CFE-Investigation Questions]

Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?

Show Suggested Answer Hide Answer
Suggested Answer: D

''Securities regulators... require disclosures that typically include: corporate financial statements, identification of officers and directors, identification of significant owners... and a history of the business''10:2014 International Fraud Examiners Manual.pdfL73-L95.

Thus, regulatory securities records are the best source for financial statements.


by Rosalind at Apr 10, 2026, 04:33 PM

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Brett
29 days ago
I think A) Commercial filings could work too, but not as reliable.
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Leana
1 month ago
Definitely go with D) Regulatory securities records. That's where all the good stuff is!
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Markus
2 months ago
I’m a bit torn between options A and D. I know regulatory is important, but commercial filings might have some useful data too.
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Lucia
2 months ago
I practiced a similar question where we had to choose between organizational filings and regulatory records. I think regulatory is the better choice here.
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Vivan
2 months ago
I feel like commercial filings could also have some relevant info, but they might not be as comprehensive as regulatory records.
upvoted 0 times
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Nickolas
2 months ago
I think I remember that regulatory securities records are usually the go-to for financial statements, but I'm not entirely sure.
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