Welcome to my 100% Achievement Guide for Ghost Files (MOAC)!
(Note, When there is no commentary in the video, i had to mute for copyright reasons)
Your first chance to get a collectible is in your first scene in the toilet in the apartment you wake up in.
You have to do a few things first (Basically the tutorial) before you can enter the toilet again and pick up your first collectible (& Morphing object collectible)
Achievement unlocks straight away!
Go to 9:10 in the video below to see where.
Hope This Helps!