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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    PEEC Agenda - February 2016

    Meeting Agenda Agenda for the February 2016 PEEC meeting in New Orleans.
    Published on January 25, 2016

    PEEC Minutes - July 2015

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on July 20-21, 2015. The meeting convened on the 20th at 8:31 a.m. and concluded at 5:00 p.m. The meeting reconvened on the 21st at 8:00 a.m. and concluded at 9:00 a.m.
    Published on January 25, 2016

    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 November 25, 2015

    Comment Letters For the November 25, 2015 Omnibus Exposure Draft

    Article No Comment Letters Received As of Yet
    Published on November 25, 2015

    Omnibus Exposure Draft Dated November 25, 2015

    Exposure Draft This exposure draft contains an important proposal for review and comment by AICPA membership and other interested parties regarding a pronouncement for possible adoption by the PEEC. The text and an explanation of the proposed pronouncement are included in this exposure draft.
    Published on November 25, 2015

    October 2015 Official Releases

    Article The Professional Ethics Executive Committee has adopted the following revised paragraph .02 of “Definitions” [0.400] and new interpretation under the “Independence Rule” [1.200.001] “Firm Mergers and Acquisitions” [1.220.040].
    Published on November 13, 2015

    Open Minutes from the July 2015 PEEC Meeting

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on July 20-21, 2015. The meeting convened on the 20th at 8:31 a.m. and concluded at 5:00 p.m. The meeting reconvened on the 21st at 8:00 a.m. and concluded at 9:00 a.m.
    Published on November 13, 2015

    October 29-30, 2015 PEEC Agenda

    Meeting Agenda The AICPA's PEEC meet on October 29-30, 2015 in Laguna Beach, CA. This document is the open meeting agenda materials.
    Published on November 03, 2015

    PEEC Meeting Minutes from May 2015

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on May 13-14, 2015 in Montreal, Canada. The meeting convened at 9:00 a.m. on May 13th and concluded at 4:05 p.m.
    Published on September 29, 2015

    PEEC Issued Comment Letters

    Comment Letter Professional Ethics Executive Committee (PEEC) Comment letters regarding ethical professional conduct to  various regulators and standard setters.
    Published on September 15, 2015

    PEECs Comment Letter on the IESBAs Responding to Non-Compliance with Laws and Regulations Proposal

    Comment Letter The PEEC issued a comment letter responding to the IESBA's exposure draft related to Responding to Non-Compliance with Laws and Regulations.
    Published on September 15, 2015

    July 2015 PEEC Agenda

    Meeting Agenda The PEEC agenda materials for the July 2015 meeting in Seattle.
    Published on July 07, 2015

    Comment Letters For the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft

    Comment Letters Following are the comment letters received on the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft of the Professional Ethics Division: 1. NASBA 2. NYSSCPA 3. Deloitte 4. Moss Adams 5. Terence Bradford 6. TIC 7. Grant Thornt
    Published on June 23, 2015

    Comment Letters for the April 16, 2015 PEEC Exposure Draft

    Comment Letters View comment letters received on the April 16, 2015 Affiliate defintion exposure draft issued by the AICPA Professional Ethis Division.
    Published on May 22, 2015

    Plante Morans Comment Letter on the April 2015 Exposure Draft

    Comment Letter Plante Moran submitted a Comment Letter on the April 2015 Exposure Draft to revise the affiliate defintion.
    Published on May 22, 2015

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