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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    May 2015 Open PEEC Agenda

    Meeting Agenda This is the agenda for the PEEC meeting that will take place on May 13-14, 2015 in Montreal Canada.
    Published on April 28, 2015

    AICPA Profesional Ethics Codification Project PowerPoint

    Presentation Detailed presentation on the AICPA profesional ethics codification project wherein the Code of Professional Conduct was revised.
    Published on April 20, 2015

    Comment Letters for the April 16, 2015 PEEC Exposure Draft

    Comment Letters View comment letters received on the April 16, 2015 Affiliate defintion exposure draft issued by the AICPA Professional Ethis Division.
    Published on April 16, 2015

    April 2015 PEEC Affiliate Exposure Draft

    Exposure Draft The PEEC is exposing for comment revisions to the definition of “Affiliate.” The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition.
    Published on April 16, 2015

    PEEC Exposure Drafts & Other Revisions to the Code of Professional Conduct

    Overview The Professional Ethics Executive Committee (PEEC) is responsible for promulgating new ethics interpretations and rulings, and for monitoring those standards and making revisions as needed.
    Published on April 15, 2015

    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 April 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

    AICPA Ethics April 2015 Official Releases

    Professional Standards The Professional Ethics Executive Committee has adopted the following revised interpretations under the “Independence Rule”, “Individual in a Campaign Treasurer or Similar Financial Position”, and “Client Affiliates” and revised paragraph .03 of “Definitions.”
    Published on March 19, 2015

    Minutes of the January 2015 PEEC Meeting

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on January 28-29, 2015. The meeting convened at 9:05 a.m. on January 28th and concluded at 3:00 p.m.  The meeting reconvened at 9:02 a.m. on January 29th and concluded at 9:21 a.m.
    Published on March 17, 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

    Minutes of the November 2014 PEEC Meeting

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on November 12-13, 2014. The meeting convened on at 10:35 a.m. and concluded at 5:30 p.m. on August 5th. The meeting reconvened on August 6th at 8:00 a.m. and concluded at 9:30 a.m.
    Published on February 04, 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

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