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 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

    Grant Thorntons Comment Letter on the August 2014 Omnibus Exposure Draft

    Comment Letter GT submitted a comment letter on the Omnibus Proposal of revised interpreations issued by the AICPA Professional Ethics Division in an exposure draft dated August 29, 2014.
    Published on November 03, 2014

    The Advanced Auditing class at the Hunter College Accounting Graduate Program in New Yorks Comment Letter on August 2014...

    Comment Letter The Advanced Auditing class at the Hunter College Accounting Graduate Program in New York submitted a comment letter on the Omnibus Proposal of Revised Interpretations issued by the AICPA Professional Ethics Division in the Exposure Draft dated August 29, 2014.
    Published on November 03, 2014

    Professional Ethics Committee of the PICPAs Comment Letter on August 2014 Omnibus Exposure Draft

    Comment Letter The Professional Ethics Committee of the PICPA submitted a comment letter on the Omnibus Proposal of Revised Interpretations issued by the AICPA Professional Ethics Division in the Exposure Draft dated August 29, 2014.
    Published on November 03, 2014

    Michigan Office of the Auditor Generals Comment Letter on August 2014 Omnibus Exposure Draft

    Comment Letter The Michigan Office of the Auditor General submitted a comment letter on the Omnibus Proposal of Revised Interpretations issued by the AICPA Professional Ethics Division in the Exposure Draft dated August 29, 2014.
    Published on November 03, 2014

    GAOs Comment Letter on August 2014 Omnibus Exposure Draft

    Comment Letter The GAO submitted a comment letter on the Omnibus Proposal of Revised Interpretations issued by the AICPA Professional Ethics Division in the Exposure Draft dated August 29, 2014.
    Published on November 03, 2014

    Shawntell Hale Comment Letter on August 2014 Omnibus Exposure Draft

    Comment Letter Shawntell Hale submitted a comment letter on the Omnibus Proposal of Revised Interpretations issued by the AICPA Professional Ethics Division in the Exposure Draft dated August 29, 2014.
    Published on November 03, 2014

    NASBA Comment Letter on August 2014 Omnibus Exposure Draft

    Comment Letter NASBA submitted a comment letter on the Omnibus Proposal of Revised Interpretations issued by the AICPA Professional Ethics Division in the Exposure Draft dated August 29, 2014.
    Published on November 03, 2014

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