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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    PEEC January 2015 Open Meeting Agenda and Materials

    Meeting Materials The January 28-29, 2015 PEEC meeting willl be held in San Juan Puerto Rico. Individual agenda materials will be posted to this page as they are completed and ready for the PEEC.
    Published on January 15, 2015

    January 2015 Agenda Item 1B

    Meeting Materials Agenda Item 1B for the January 28-29, 2015 PEEC agenda.
    Published on January 15, 2015

    January 2015 Agenda Item 1A

    Meeting Materials Agenda Item 1A for the January 28-29, 2015 PEEC agenda.
    Published on January 15, 2015

    Open Agenda For the January 2015 PEEC Meeting

    Meeting Materials The January 28-29, 2015 PEEC meeting agenda materials.
    Published on January 15, 2015

    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 December 19, 2014

    AICPA Conceptual Framework Approach and Case Study

    Presentation Presentation on the AICPA Conceptual Framework approach and case study.
    Published on December 18, 2014

    PEEC Roster

    Roster A listing of the members of the Professional Ethics Executive Committee (PEEC) and their email addresses.
    Published on December 18, 2014

    Comment Letters For the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft

    Article Following are the comment letters received on the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft of the Professional Ethics Division: __________________________________________________ No Comments Submitted Yet.
    Published on December 12, 2014

    AICPA Professional Ethics Division Exposure Draft - December 12, 2014

    Exposure Draft This exposure draft proposes a new interpreation “Firm Mergers and Acquisitions,” [1.220.020] under the “Independence Rule” [1.200.001]. The proposal provides guidance to members in situations where independence with respect to an attest client may become impaired as a result of a firm merger or acquisition.
    Published on December 10, 2014

    AICPA Ethics March 2015 Official Releases

    Professional Standards The official release for the adopted breaches standards.
    Published on December 02, 2014

    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

    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 November 13, 2014

    Agenda for the November 2014 PEEC Meeting

    Meeting Materials The meeting agenda for the November 2014 PEEC meeting that will be held in Durham, NC.
    Published on November 10, 2014

    Comment Letters For the August 29, 2014 Professional Ethics Division Omnibus Exposure Draft

    Article Following are the comment letters received on the August 29, 2014 Exposure Draft of the Professional Ethics Division: 1.    FICPA Accounting Principles and Auditing Standards Committee 2.    NASBA 3.    Shawntell Hale 4.    GAO 5.    Michigan Office of
    Published on November 03, 2014

    Comment Letters on the August 13, 2012 Ethics Exposure Draft

    Comment Letters Omnibus Exposure Draft - Proposed Reestablishment of Ethics Rulings and Interpretation. Comments requested by Sept. 14, 2012.
    Published on November 03, 2014

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