The objective of this work is to build a quantitative relationship between the fiber break as source of Acoustic Emission (AE) and the detected signal by unravelling the effect of each stage of the AE acquisition chain. For this purpose, an AE modelling is carried out using the Finite Element Method and then the simulation is compared to experimental results of Single Fiber Fragmentation Test (SFFT). The SFFT is used in order to produce preferential fiber break. It is carried out on specimens made from a long carbon fiber embedded in epoxy/amine matrix. Two different types of sensor are used in order to gather information on a wider frequency bandwidth. For the modeling part, the entire geometry of the specimen is modelled using Finite Element Method. There is a good agreement between experiment and modeling results.