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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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 July 01, 2016

AICPA Conceptual Framework Approach

Article A significant change to the content in the revised AICPA Code of Conduct is the incorporation of two conceptual frameworks, one for members in public practice and one for members in business.
Published on July 01, 2016

Comment Letter on Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants

Comment Letter On February 4, 2015 the American Institute of Certified Public Accountants’ (AICPA) Professional Ethics Executive Committee (PEEC) submitted this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants (the “Consultation Paper”).
Published on July 01, 2016

Technical Correction to the Unsolicited Financial Interest Interpretation

Professional Standards A technical correction was made in June 2016 to the Unsolicited Financial Interest interpretation.
Published on June 02, 2016

Comment Letter from Grant Thornton

Comment Letter Grant Thornton submitted a comment letter on the PEEC's November 2015 exposure draft.
Published on May 18, 2016

Comment Letters For the November 25, 2015 Omnibus Exposure Draft

Article 1.   California Board of Accountancy 2.   Florida Board of Accountancy 3.   NYSSCPA 4.   NASBA 5.   Indiana CPA Society Ethics Committee 6.   Baker Tilly Virchow Krause 7.   Society of Louisiana of CPA Members of Ethics
Published on May 17, 2016

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 May 17, 2016

Comment Letter from Moss Adams

Comment Letter Moss Adams submitted a comment letter on the PEEC's November 2015 exposure draft.
Published on May 17, 2016

Comment Letter on the IESBA Long Association Re-Exposure Draft

Comment Letter Letter to the International Ethics Standards Board for Accountants from the AICPA PEEC on its limited re-exposure draft, Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client.
Published on May 17, 2016

May 16, 2016 Hosting Services Exposure Draft

Exposure Draft On May 16, 2016 the Professional Ethics Executive Committee (PEEC) issued a Hosting Services Exposure Draft. Comment are due on July 18, 2016.
Published on May 17, 2016

Comment Letter from TIC

Comment Letter The Technical Issues Committee of the AICPA submitted a comment letter on the November 2015 exposure draft issued by the PEEC.
Published on May 16, 2016

Comment Letter from KerberRose

Comment Letter KerberRose submitted a comment letter on the PEEC's November 2015 exposure draft.
Published on May 16, 2016

Texas Societys Professional Standards Committee Comment Letter

Comment Letter The Professional Standards Committee of the TSCPA submitted a comment letter on the November 2015 proposal.
Published on May 13, 2016

Louisiana Ethics Committees Comment Letter

Article Members of the Society of Louisiana of CPAs ethics committee submitted comments on the November 2015 proposal.
Published on May 13, 2016

Comment Letter from Baker Tilly Virchow Krause

Comment Letter Baker Tilly Virchow Krause submitted a comment letter on the November 2015 exposure draft.
Published on May 12, 2016

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