PEEC Issued Comment Letters

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PEEC Issued Comment Letters  

Issued to the IESBA 

The PEEC issued the following letters to the International Ethics Standards Board for Accountants since 2014. For earlier comment letters contact ethics@aicpa.org:

May 9, 2016
April 18, 2016
March 21, 2016
September 4, 2015
April 15, 2015
February 4, 2015
November 12, 2014
August 18, 2014
February 28, 2014

Issued to the SEC/PCAOB 

The PEEC issued the following letters to the SEC or the Public Company Audit Oversight Board (PCAOB):

September 11, 2007
January 9, 2003

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PEEC Issued Comment Letters

Comment Letter Professional Ethics Executive Committee (PEEC) Comment letters regarding ethical professional conduct to  various regulators and standard setters.
Published on May 17, 2016

Comment Letter on the IESBA Long Association Re-Exposure Draft

Comment Letter Letter to the International Ethics Standards Board for Accountants from the AICPA PEEC on its limited re-exposure draft, Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client.
Published on May 17, 2016

Comment Letter on IESBAs Improving the Structure of the Code of Ethics Phase 1

Comment Letter The PEEC issued a comment letter in which it provided feedback on the IESBA's Improving the Structure of the Code of Ethics – Phase 1 Exposure Draft.
Published on April 20, 2016

PEEC Comment Letter on IESBA Safeguards Exposure Draft

Comment Letter The Professional Ethics Executive Committee issued a comment letter to the IESBA on it's Safeguards Exposure Draft.
Published on March 29, 2016

PEECs Comment Letter on the IESBAs Responding to Non-Compliance with Laws and Regulations Proposal

Comment Letter The PEEC issued a comment letter responding to the IESBA's exposure draft related to Responding to Non-Compliance with Laws and Regulations.
Published on September 15, 2015

Comment Letter on Part C Exposure Draft

Comment Letter The PEEC's comment letter on the IESBA's Exposure Draft, Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach Fundamental Principles.
Published on April 15, 2015

Comment Letter on Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants

Comment Letter On February 4, 2015 the American Institute of Certified Public Accountants’ (AICPA) Professional Ethics Executive Committee (PEEC) submited this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants (the “Consultation Paper”).
Published on February 05, 2015

PEEC Letter To IESBA on Long Association

Comment Letter The Professional Ethics Executive Committee's comment letter to the IESBA on long association.
Published on November 13, 2014

PEECs February 2014 Comment Letter to the IESBA

Comment Letter The American Institute of Certified Public Accountants’ (AICPA) Professional Ethics Executive Committee (PEEC) is pleased to submit this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Consultation Paper, Proposed Strategy and Work Plan, 2014-2018 (the "Proposed Strategy and Work Plan").
Published on March 04, 2014

Comment Letter to IESBA on Responding to Illegal Acts Exposure Draft

Comment Letter The AICPA PEEC issued a comment letter to the IESBA on its Responding to Illegal Acts Exposure Draft.
Published on December 17, 2012

Comment Letter to IESBA on Definition of Those Charged with Governance

Comment Letter The PEEC issued the IESBA a comment letter supporting the proposed revision to the definition of "those charged with governance".
Published on November 06, 2012

June 9, 2005 PEEC & DIEP Comment Letter on the Proposed Interagency Advisory

Comment Letter June 9, 2005 PEEC & DIEP Comment Letter on the proposed interagency advisory on the unsafe and unsound use of limitation of liability provisions and certain alternative dispute resolution provisions in external audit engagement letters
Published on September 21, 2012

PEEC Comment Letter to IESBA on Engagement Team

Comment Letter The AICPA's Professional Ethics Executive Committee (PEEC) issued a comment letter on the IESBA's engagement team exposure draft.  The PEEC agrees with the IESBA that individuals within an audit client’s internal audit function providing direct assistance on the engagement in accordance with ISA 610, Using the Work of Internal Auditors should
Published on May 21, 2012

PEEC Comment Letter to IESBA on Conflicts of Interest

Comment Letter The PEEC submitted a comment letter to the IESBA on it's Exposure Draft: Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest.
Published on April 03, 2012

AICPA PEEC Comment Letter on IESBAs Breaches Exposure Draft

Comment Letter The AICPA's Professional Ethics Executive Committee (PEEC) issued a comment letter on the IESBA's exposure draft Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code.
Published on January 26, 2012

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