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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    Ethically Speaking Newsletter - December 2015 Ethically Speaking
    In the December 2015 issue of the Ethically Speaking Newsletter read about the top 10 ethical inquires for 2015. In addition, highlights from the outstanding exposure draft that proposes comissions be disclosed in writing and what member's obligations are for files when transfering, selling or discontinuing their practice or acquiring a practice.
    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.
    November 2015 Ominbus Exposure Draft November 2015 Ominbus Exposure Draft of the Professional Ethics Division
    The exposure draft contains a proposal to require commissions be disclosed in writing and what member's obligations are when transferring, selling or discontinuing their practice or acquisition of a practice.


    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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