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.
    Test Your Readiness for the Revised AICPA Code of Professional Conduct
    Ethical questions often have no right or wrong answer; instead, they require judgment calls. The new online Code of Professional Conduct, effective Dec. 15, 2014, provides guidance for such judgment calls. Test your ability to research, using the revised ethics code to choose the best answer.
    - Journal of Accountancy
    Proposed Firm Mergers and Acquisitions Interpreation
    The PEEC is exposing for comment a new interpretation, “Firm Mergers and Acquisitions,” under the “Independence Rule”. 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.


    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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