Professional Ethics Executive Committee (PEEC) 

    The Professional Ethics Executive Committee is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and rulings, and for monitoring those rules and making revisions as needed.

    The Professional Ethics Executive Committee generally meets quarterly for two days. A portion of each meeting is devoted to standard-setting activities, which are open to the public, and to case investigation and other enforcement matters, which are closed to the public due to confidentiality requirements.

    Learn more in the PEEC fact sheet.

    Standard Setting Activities 

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    Comment Letters for the June 16, 2014 PEEC Exposure Draft

    Comment Letters The exposure draft contains important proposals for review and comment by the AICPA’s membership and other interested parties regarding pronouncements for possible adoption by the Professional Ethics Executive Committee (PEEC).
    Published on September 19, 2014

    Professional Ethics Omnibus Exposure Draft [8-29-14]

    Exposure Draft The Professional Ethics Division issued an Omnibus Exposure Draft on August 29, 2014 in which it proposed a revision to the Affiliate interpretation and the Campaign Treasurer interpretation.
    Published on August 29, 2014

    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 August 18, 2014

    AICPA Ethics Codification Project

    Article The AICPA’s Professional Ethics Executive Committee (PEEC) is restructuring the Institute’s ethics standards to improve the AICPA Code of Professional Conduct (Code) so that members and others can apply the rules and reach correct conclusions more easily and intuitively.
    Published on August 13, 2014

    August 2014 Open PEEC Meeting Agenda

    Meeting Agenda AICPA Professional Ethics Executive Committee Open Meeting Agenda, August 5, 2014 Denver, Colorado
    Published on August 04, 2014

    Breach of an Independence Interpretation

    Exposure Draft The PEEC is exposing for comment proposed standards revisions which provide guidance to members in public practice concerning a breach of an independence interpretation. Comments are due September 16, 2014.
    Published on June 16, 2014

    AICPA Code of Professional Conduct August 2014 Official Release

    Professional Standards Official release for the revised and new conflicts of interest interpretations. This official release will appear in the August issue of the Journal of Accountancy
    Published on June 16, 2014

    Code of Professional Conduct September 2014 Official Release

    Professional Standards Revisions to the AICPA Code of Professional Conduct will appear in the September 2014 Official Release section of the Journal of Accountancy.
    Published on June 10, 2014

    May 2014 Open PEEC Agenda

    Meeting Agenda The PEEC's May 7-8, 2014 meeting agenda materials.
    Published on May 05, 2014

    AICPA Ethics Codificaiton Mapping As of December 31 2013

    Form This document shows where the content in the extant Code of Professional Conduct can be found in the Revised Code. Look at the upper right hand corner to see the date that the mapping was prepared.
    Published on April 08, 2014

    Official Release of the Definition for Those Charged With Governance

    Professional Standards New definition for "those charged with governance" was added to the AICPA Code of Professional Conduct as of April 30, 2014.
    Published on March 06, 2014

    November 2013 PEEC Minutes

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on November 21, 2013. The open meeting convened at 9:00 a.m. (EST) and concluded at 4:42 p.m.
    Published on March 06, 2014

    August 2013 PEEC Minutes

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on August 13-14, 2013. The open meeting convened at 9:37 a.m. (EST) and concluded at 5:45 p.m. on August 13, 2013. The meeting reconvened on August 14, 2013 at 8:30 a.m. and concluded at 11:30 a.m.
    Published on March 06, 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

    Professional Ethics Executive Committee (PEEC)

    Article The Professional Ethics Executive Committee is charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and rulings, and for monitoring those rules and making revisions as needed.
    Published on February 14, 2014

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