The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.

    Tools and Aids 

    For non-authoritative guidance and other resources related to professional ethics.

    Frequently Asked Questions:

    Basis for Conclusion Documents
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    Revised Code of Professional Conduct
    The Professional Ethics Executive Committee (PEEC) adopted a revised AICPA Code of Professional Conduct (AICPA Code). The revised Code will be effective December 15, 2014. The new conceptual frameworks and related interpretations however, will not be effective until December 15, 2015. The revised Code is now available on a dynamic new online platform.
    Journal of Accountancy Article "Ethics Made Easier, How to Use the Revised AICPA Code of Professional Conduct"
    The new online Code of Professional Conduct is now live. This article provides the reader with an overview of the features of the new online Code of Professional Conduct.
    Ethically Speaking Newsletter - June 2014 Issue
    This issue of the newsletter discusses not only the new online Code of Professional Conduct but the adoption of the revised interpretations on conflicts of interest, exposure draft of a new interpretation related to breaches of an independence interpretation as well as updates regarding the enforceable ethical tax standards and a member alert issued by the AICPA and CAQ outlining regulatory changes that are applicable to audits and attestation engagements of brokers and dealers and futures commission merchants, including those entities that are dually-registered.


    Ethics Hotline 

    The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. If you have questions, e-mail us at or call us at 888-777-7077.

    PEEC Meetings 

    Visit the PEEC Meeting Information page to find meeting materials, dates, times and locations of past and upcoming PEEC meetings.
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