Final answer:
The incorrect statement about the ACFE is that it has roughly 12,000 members worldwide, as it actually has more than 85,000 members.
Step-by-step explanation:
The statement that is NOT true regarding the ACFE (Association of Certified Fraud Examiners) is option b) it has roughly 12,000 members throughout the world. The ACFE is, in fact, the largest anti-fraud organization globally, and it is dedicated to anti-fraud-fighting efforts and the premier provider of anti-fraud training, which makes options a), c), and d) accurate.
However, the ACFE has far more than 12,000 members. As of the last available data, the ACFE had more than 85,000 members, indicating the falseness of statement b).