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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October 2016 Official Release

Publication The AICPA Professional Ethics Division issued an official release in the October 2016 Journal of Accountancy.
Published on August 13, 2016

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 06, 2016

AICPA Ethics Codification Implementation Tools

Tools To assist with implementing the revised AICPA Code several documents are available including a mapping document. In addition, the AICPA Professional Ethics Division is developing a toolkit that will focus on how to apply the conceptual frameworks.
Published on August 06, 2016

Comment Letters For the May 16, 2016 Hosting Services Exposure Draft

Article 1. NYSSCPA  2. Society of Louisiana CPA Ethics Committee 3. NASBA 4. KPMG 5. Warren Averett CPAs and Advisors 6. MSCPA 7. GT
Published on July 21, 2016

GT Comment Letter on Hosting Services Exposure Draft

Comment Letter GT submitted a comment letter on the Hosting Services Exposure Draft.
Published on July 21, 2016

MSCPA Comment Letter on Hosting Services Exposure Draft

Comment Letter The Massachusetts Society of CPAs submitted a comment letter on Hosting Services Exposure Draft.
Published on July 20, 2016

Warren Averetts Comment Letter on the Hosting Services Exposure Draft

Comment Letter Warren Averett CPAs and Advisors submitted a comment letter on the Hosting Services Exposure Draft.
Published on July 20, 2016

KPMGs Comment Letter on the Hosting Services Exposure Draft

Comment Letter KPMG submitted a comment letter on the Hosting Services Exposure Draft.
Published on July 20, 2016

NASBAs Comment Letter on the May 2016 Exposure Draft

Comment Letter NASBA submitted a comment letter on the Hosting Services Exposure Draft issued in May 2016.
Published on July 16, 2016

Comment Letter from Society of Louisiana on Hosting Services

Comment Letter The Ethics Committee of the Society of Louisiana submitted a comment letter on the Hosting Services exposure draft.
Published on July 08, 2016

Comment Letter from the NYSSCPA on the May 2016 Hosting Services Exposure Draft

Comment Letter The NYSSCPA submitted a comment letter to the PEEC on its May 2016 Hosting Services interpretation exposure draft.
Published on July 06, 2016

PEEC Agenda - July 2016

Meeting Agenda The PEEC agenda for the July 12-13, 2016 meeting.
Published on July 06, 2016

AICPA Conceptual Framework Approach

Article A significant change to the content in the revised AICPA Code of Conduct is the incorporation of two conceptual frameworks, one for members in public practice and one for members in business.
Published on July 02, 2016

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) submitted 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 July 02, 2016

Technical Correction to the Unsolicited Financial Interest Interpretation

Professional Standards A technical correction was made in June 2016 to the Unsolicited Financial Interest interpretation.
Published on June 03, 2016

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