Professional Ethics Executive Committee (PEEC) 

The Professional Ethics Executive Committee is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and rulings, and for monitoring those rules and making revisions as needed.

The Professional Ethics Executive Committee generally meets quarterly for two days. A portion of each meeting is devoted to standard-setting activities, which are open to the public, and to case investigation and other enforcement matters, which are closed to the public due to confidentiality requirements.

Learn more in the PEEC fact sheet.

Standard Setting Activities 

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August 2017 Official Releases

Professional Standards The Professional Ethics Executive Committee (PEEC) has adopted the following:New interpretation “Hosting Services” (ET sec. 1.400.205) under the “Independence Rule” (ET sec. 1.200.001) Revised interpretation “Knowing Misrepresentations in the Preparation and Presentation of Information,” formerly “Knowing Misrepresentations in the Preparation of Financial Statements or Records” (ET sec. 2.130.010) under the
Published on May 26, 2017

Comment Letters for the March 10, 2017 Non-Compliance with Laws and Regulations Exposure Draft

Comment Letters Comment letters received by the PEEC on the March 10, 2017 exposure draft.
Published on May 22, 2017

GTs NOCLAR Comment Letter

Comment Letter GT' submitted a comment letter on the NOCLAR exposure draft.
Published on May 22, 2017

Comment Letters On the Client/Attest Client Exposure Draft Dated December 15, 2016

Comment Letters The comment letters submitted for the December 15, 2015 Omnibus Exposure Draft: 1.    Society of Louisiana Ethics Committee 2.    Texas Society of CPAs Professional Standards Committee 3.    Tennessee Department of Audit 4.    PCPS T
Published on May 19, 2017

PEEC Roster

Roster A listing of the members of the Professional Ethics Executive Committee (PEEC) and their email addresses.
Published on May 19, 2017

BDO Comment Letter NOCLAR

Comment Letter BDO submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

RSM Comment Letter NOCLAR

Comment Letter RSM submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

Crowe Horwath Comment Letter NOCLAR

Comment Letter Crowe Horwath submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

Baker Tilly Comment Letter NOCLAR

Comment Letter Baker Tilly submitted a comment letter on the NOCLAR exposure draft
Published on May 19, 2017

GAO Comment Letter NOCLAR

Comment Letter The GAO submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

Deloitte Comment Letter NOCLAR

Comment Letter Deloitte submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

Berkeley Research Group Comment Letter NOCLAR

Comment Letter Berkeley Research Group submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

Society of Louisiana CPAs Comment Letter - NOCLAR

Comment Letter The Society of Louisiana CPAs submitted a comment letter on the NOCLAR exposure draft.
Published on May 19, 2017

NASBA Comment Letter Client-Attest Client

Comment Letter NASBA submitted a comment letter on the Client-Attest Client exposure draft.
Published on May 19, 2017

GT Comment Letter Client-Attest Client

Comment Letter GT submitted a comment letter on the Client-Attest Client exposure draft.
Published on May 19, 2017

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