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

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Tools and Aids 

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

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Basis for Conclusion Documents
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Nonattest Services Toolkit Nonattest Services Toolkit
This nonauthoritative tool is designed to assist members in understanding. This toolkit includes: (1) overview of independence considerations when providing nonattest services to an attest client, (2) a flowchart that illustrates the steps to evaluating independence when providing certain nonattest services, and (3) a checklist to aid members with evaluating whether independence would be impaired.
Conceptual Framework Toolkits - Now Available
Toolkits to assist members in the implementation of the Conceptual Frameworks. The toolkits include a worksheet to aid members with applying the steps of the conceptual framework that could be used to document your assessment.
May 16, 2016 Exposure Draft: Hosting Services May 16, 2016 Exposure Draft: Hosting Services
The PEEC is exposing for comment an independence interpretation that provides guidance to members on the provision of hosting services to clients. The PEEC believes hosting services involve situations where a client engages a member to have custody or control of data or records that the client uses to conduct its operations. As it is management’s responsibility to have custody and control over its assets, the PEEC believes providing hosting services creates threats to independence that are not at an acceptable level and cannot be reduced to an acceptable level by the application of safeguards; therefore, impairing independence.


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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