Answer:
The correct answer is Certified Fraud Examiners.
Step-by-step explanation:
A certified fraud examiner is also a type of accountant. It is a professional certificate that is issue to fraud examiners. This designation is issued by the Association of certified fraud examiners.
These accountants are also called CFEs in short. They follow a code of ethics.
CFEs need a bachelor or equivalent degree and a minimum two years of experience of professional experience in a field which is related to fraud detection.