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Home Interest Areas Professional Ethics
The Professional Ethics Executive Committee is a senior committee of the AICPA charged with the responsibility of interpreting and enforcing the AICPA Code of Professional Conduct.
Code of Professional Conduct
Code of Conduct as of April 30, 2012
Standard Setting
The Professional Ethics Executive Committee is responsible for promulgating and maintaining ethics interpretations and rulings.
Enforcement
Members who may have departed from the Code of Professional Conduct will be investigated, judged and, if found guilty, sanctioned.

Spotlight

Comparison of the AICPA and Yellow Book Nonaudit Services Requirements
The Ethics Division has released a new practice to assist auditors in understanding the differences between the nonaudit services requirements of the AICPA and the 2011 revision to Government Auditing Standards (Yellow Book).
PEEC Comment Letter to IESBA on Conflicts of Interest
On March 30, 2012, the AICPA's PEEC submitted this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Exposure Draft: Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest.
AICPA PEEC - Comment Letter on the IESBA Breaches Exposure Draft
On January 23, 2012, the AICPA's PEEC submited this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Exposure Draft: Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code.
November 30, 2011 Omnibus Exposure Draft of the Professional Ethics Division
The professional ethics division of the AICPA issued an exposure draft on November 30, 2011.

September23, 2011 Omnibus Exposure Draft of the Professional Ethics Division
The professional ethics division of the AICPA issued an exposure draft on September 23, 2011.

AICPA Comment Letter on PCAOB Concept Release on Auditor Independence & Firm Rotation
The American Institute of Certified Public Accountants’ (“AICPA”) comments on the Public Company Accounting Oversight Board’s (“PCAOB” or “Board”) Rulemaking Docket Matter No. 037, “Concept Release on Auditor Independence and Audit Firm Rotation” (the “Concept Release”).

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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 ethics@aicpa.org or call us at 888-777-7077.
Copyright © 2006-2012 American Institute of CPAs.