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 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 24, 2017

Comment Letters On the Client/Attest Client Exposure Draft Dated December 15, 2016

Comment Letters The comment letters submitted for the December 15, 2015 Omnibus Exposure Draft: 1.    Society of Louisiana Ethics Committee 2.    Texas Society of CPAs Professional Standards Committee 3.    Tennessee Department of Audit
Published on April 24, 2017

Tennessee Department of Audit Comment Letter

Comment Letter Comment letter from the Tennessee Department of Audit, Division of State Audit.
Published on April 24, 2017

PEECs Part C Comment Letter

Comment Letter The PEEC issued a comment letter on the IESAB's Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice exposure draft.
Published on April 24, 2017

Comment Letters for the January 16, 2017 Member in Business Exposure Draft

Comment Letters The comment letters submitted for the January 9, 2017 Omnibus Exposure Draft for members in business  1. PICPA Professional Ethics Committee  2. NYSSCPA Professional Ethics Committee
Published on April 18, 2017

Comment Letters For The December 2016 Client and Attest Client Exposure Draft

Article Comment letters received     Society of LA      Texas Society of CPAs
Published on March 22, 2017

Texas Society of CPAs Letter on Client Exposure Draft

Comment Letter The Texas Society of CPAs submitted a comment letter on the December 2016 exposure draft in which proposed changes to the definition of client, attest client and related items.
Published on March 22, 2017

Society of LAs Comment Letter on the December 2016 Exposure Draft

Comment Letter The Society of LA submitted a comment letter on the December 2016 Exposure Draft that proposed changes to the definition of client, attest client and related items.
Published on March 22, 2017

NOCLAR Exposure Draft

Exposure Draft On March 10, 2017, the Professional Ethics Division issued an exposure draft seeking­ comments on a proposal which provides guidance for members in public practice and in business when they encounter actual or suspected act of non-compliance with laws or regulations (NOCLAR) at a client or within the employing organization.
Published on March 10, 2017

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 March 09, 2017

February 2017 PEEC Agenda

Meeting Agenda Meeting agenda materials for the February 9-10, 2017 PEEC meeting in San Juan, PR.
Published on January 31, 2017

January 9, 2017 Ominbus Exposure Draft - Professional Ethics

Exposure Draft January 9, 2017 Ominbus Exposure Draft of the Professional Ethics Division prosing revised and new interpretations for members in business.
Published on January 09, 2017

Client and Attest Client Exposure Draft

Exposure Draft On December 15, 2016 the PEEC issued an exposure draft in which it proposed changes to the definitions of client and attest client as well as other related changes.
Published on December 14, 2016

Minutes of the May 2016 PEEC Meeting

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on May 5, 2016. The meeting convened 9 a.m. and concluded at 4:30 p.m.  The meeting reconvened on May 6th at 9 a.m. and concluded at 9:06 a.m.
Published on November 07, 2016

Minutes From the July 2016 PEEC Meeting

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on July 12, 2016. The meeting convened 8:30 a.m. and concluded at 5:15 p.m.
Published on November 07, 2016

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