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Professional Ethics Executive Committee (PEEC) 

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.

 

PEEC Meeting Information 

The PEEC's meeting information including agendas and minutes from 2000 onward.

Standard Setting Activities 

The Ethics Division's Exposure Drafts, comment letters and related documents.

The Nonattest Services Video will provide you with an understanding of the most recent revisions to Interpretation 101-3.  

The current and proposed standard setting activities are summarized in the Professional Ethics Division's Project Agenda.

Deleted Content as of May 31, 2013.

Ethics Codification Project

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2010 August PEEC Agenda

Meeting Agenda Agenda materials for the August 2010 PEEC meeting.
Published on May 13, 2013

Professional Ethics Executive Committee (PEEC)

Article 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 enfor
Published on May 06, 2013

AICPA Ethics Codification Project

Article The AICPA’s Professional Ethics Executive Committee (PEEC) is restructuring the Institute’s ethics standards to improve the AICPA Code of Professional Conduct (Code) so that members and others can apply the rules and reach correct conclusions more easily and intuitively.
Published on May 06, 2013

May 2013 PEEC Agenda

Meeting Agenda The PEEC will meet in the AICPA's DC offices on May 9-10, 2013 to discuss the various issues outlines in the agenda mateiral.
Published on April 23, 2013

Proposed Revised AICPA Code of Professional Conduct

Exposure Draft The AICPA’s Professional Ethics Executive Committee is proposing to restructure and codify the AICPA Code of Professional Conduct so that members and other users of the AICPA Code can apply the rules and reach correct conclusions more easily and intuitively.
Published on April 23, 2013

PEEC Exposure Drafts & Other Revisions to the Code of Professional Conduct

Overview The Professional Ethics Executive Committee (PEEC) is responsible for promulgating new ethics interpretations and rulings, and for monitoring those standards and making revisions as needed.
Published on April 16, 2013

Conforming Change - Attest Engagement Team

Clarified SAS The definition of an Attest Engagement Team contained a reference to the auditing standards that needed to be updated to reflect the new citation under the clarified SASs.
Published on April 16, 2013

January 2013 Minutes

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on January 28-29, 2013. The open meeting convened at 8:30 a.m. (Pacific) and concluded at 5:45 pm.  The meeting reconvened on January 29, 2013 at 8:00 a.m. and concluded at 11:40 a.m.
Published on April 16, 2013

AICPA Ethics Codification Mapping

Form This document shows where the content in the extant Code of Professional Conduct can be found in the Draft Revised Code. Look at the upper right hand corner to see the date that the mapping was prepared.
Published on April 16, 2013

Framework for Ethics Codification

Tools Framework for Codification that can be used as a mapping document.  The document is prepared in an index fashion and contains the cross references to where the content was pulled from.
Published on April 12, 2013

Feedback Template

Template Commenters are asked to submit specific feedback on the Ethics Codification Exposure Draft using the Excel template created by the division.
Published on April 12, 2013

AICPA Deleted Ethical Guidance

Article Periodically the PEEC proposes to delete content from the Code of Professional Conduct.  This is a listing of content that was deleted from the Code of Professional Conduct after due process.
Published on April 12, 2013

Comment Letters For the June 29, 2012 Ethics Exposure Draft

Comment Letters Omnibus Exposure Draft - Proposed Revisions to Interpretation 101-3, Proposed New Interpretations 501-11 and 502-6 and Proposed Deletion of Ethics Rulings. Comment deadline extended until Nov. 30, 2012.
Published on April 12, 2013

June Tylers Comment Letter

Comment Letter June Tyler submitted a comment letter on the AICPA's Professional Ethics Division's June 2012 Exposure Draft.
Published on April 12, 2013

May 2013 Official Releases for Professional Ethics

Professional Standards The ethics applicability, definitions, interpretations, and ethics rulings contained in this document are effective on May 31, 2013, unless otherwise stated.
Published on April 11, 2013

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