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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 February 04, 2014

    PEEC Comment Letter to IESBA on Conflicts of Interest

    Comment Letter The PEEC submitted a comment letter to the IESBA on it's Exposure Draft: Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
    Published on April 03, 2012

    Proposed Revision to Other Considerations in Int. 101-1 and Proposed Conceptual Framework - September 15, 2005

    Exposure Draft September 15, 2005 Exposure Draft proposing revision to "Other Considerations" in Int. 101-1 and Proposed Conceptual Framework.
    Published on April 14, 2010

    AICPA PEEC Comment Letter on IESBAs Breaches Exposure Draft

    Comment Letter The AICPA's Professional Ethics Executive Committee (PEEC) issued a comment letter on the IESBA's exposure draft Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code
    Published on January 26, 2012

    Exposure Draft of Professional Ethics Division - Proposed New Interpretation and Proposed New Framework for Meeting the ...

    Exposure Draft May 15, 2007 Exposure Draft Proposing a New Ethics Framework for Meeting the Objectives of the Fundamental Principles and Related Interpretation
    Published on April 14, 2010

    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

    Professional Ethics Resources

    Professional Standards Access professional ethics resources such as: AICPA Code of Professional Conduct, Guide for Complying with Rules 102 - 505 and more
    Published on April 08, 2014

    Explanations Of Sanctions

    Article Summary of the sanctions that the ethics division uses in enforcement matters
    Published on March 10, 2010

    Test Your Knowledge of Professional Ethics

    FAQ Periodically, the JofA publishes answers from AICPA Professional Ethics Division staff to questions asked by AICPA members via the Institute’s Ethics Hotline or on topics related to revisions to the code
    Published on October 12, 2012

    FAQs and Case Studies For Network Firms

    Case Study The staff of the Ethics Division developed the following nonauthoritative frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule...
    Published on August 30, 2011

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