Proposed Interpretations on Indemnification/Limitation of Liability Provisions and Forensic Accounting Services (Sept. 1...

Exposure Draft:  September 15, 2005 Exposure Draft containing proposals related to use of Indemnification and Limitation of Liability Provisions and Forensic Accounting Services.
Published on April 27, 2010

PEEC Comment Letter to IESBA on Engagement Team

Comment Letter:  The AICPA's Professional Ethics Executive Committee (PEEC) issued a comment letter on the IESBA's engagement team exposure draft. The PEEC agrees with the IESBA that individuals within an audit client’s internal audit function providing direct assistance on the engagement in accordance with ISA 610, Using...
Published on May 21, 2012

2007 September 11 Comment Letter to the PCAOB

Comment Letter:  Joint comment letter dated September 11, 2007 from the PEEC and CAQ to the PCAOB regarding proposed ethics and independence Rule 3526, Communication with Audit Committees Concerning Independence and proposed amendment to Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles
Published on April 18, 2010

Comment Letters For the September 23, 2011 Exposure Draft

Comment Letter:  Comments are requested by XXXX ##, 2011 for the September 23, 2011 exposure draft -proposed new interpretation  .
Published on December 06, 2011

June 2012 Omnibus Exposure Draft of the Professional Ethics Division

Exposure Draft:  The Professional Ethics Executive Committee has exposed for public comment an exposure draft that proposes revisions to Interpretation 101-3 that clarifies, among other things, that the preparation of financial statements would be considered a nonattest service, regardless of whether such service was performed as part of an attest (audit, review, or
Published on August 27, 2012

PEEC Non-Enforcement Policy

Article:  The Professional Ethics Executive Committee (PEEC) has agreed that it will not take enforcement action against a member who is a member of a group engagement team in cases where a foreign component auditor involved in the group audit is not in compliance w
Published on February 27, 2012

Basis for Conclusion Document for NonAttest Services

Report:  This document summarizes considerations that were deemed significant by the Professional Ethics Executive Committee (the Committee) in revising in 2003 Interpretation 101-3, Performance of Other Services (AICPA, Professional Standards, vol. 2, ET sec. 101.05) and deleting in 2003 Interpretation 101-13, Extended Audit Services (AICPA, Professional Standards, vol. 2, ET sec.101.15
Published on April 27, 2010

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 March 20, 2013

Comment Letters for the February 28, 2011 Exposure Draft

Comment Letter:  ...draft. The exposure draft contains proposals related to client affiliates, permitted employment with client educational institution, confidential client information, public interest entities, application of AICPA Code in foreign group audits and network firm situations, performance of
Published on September 21, 2012

Proposal of Professional Ethics Division Interpretation on Failure to Follow Requirements of Governmental Bodies, Commis...

Exposure Draft:  December 3, 2007 Ethics Division Expousre Draft Concerning Use of Indemnification and Limitation of Liability Provisions with Clients that Are Subject to Regulators that have Restrictions In This Area.
Published on April 27, 2010

Other Accounting Regulators and Ethics Standard Setters

Link:  Listing of Accounting Regulators and Ethics Standard Setters.  Access reference materials and drafts that aid with professional standards compliance.
Published on March 20, 2013

September 4, 2009 Omnibus Ethics Exposure Draft Comment Letters Received

Comment Letter:  Comment Letters Blanski Peter Kronlage & Zoch, P. A. Michael Shaub, Ph.D., C.P.A. DRDA, PC Sageworks, Inc. – Andrew White CFO Mitchell A. Davis American Accounting Association Task Force AACSB International Arizona
Published on January 28, 2011

Proposal of Professional Ethics Division Interpretation on Networks and Network Firms and Proposed New and Revised Relat...

Exposure Draft:  August 13, 2007 Exposure Draft - Proposed Ethics Interpretation on Networks and Network Firms and Proposed New and Revised Related Definitions
Published on February 27, 2010