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 26, 2013

AICPA Code of Conduct Transition Provisions - May 31, 2013

Report:  A DRAFT listing of the transition periods that would accompany the ethics codification exposure draft.
Published on February 28, 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

Test Your Knowledge of Professional Ethics

FAQ:  ...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

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

General Industry Questions

FAQ:  General industry questions for members in business.
Published on April 14, 2010

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

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

Draft Restructured AICPA Code as of 10-11-12

Meeting Materials:  The AICPA Ethics Division is working on restructuring the Code of Professional Conduct. This document represents the working draft as of October 11, 2012. This is the version that the Professional Ethics Executive Committee will discuss at its October 2012 quarterly...
Published on October 11, 2012

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

Business and Industry Members

Report:  ...The AICPA requires that all members, including those in business and industry, adhere to the AICPA Code of Professional Conduct. This site has been designed to assist our members with the application of the rules of conduct and their interpretations
Published on February 04, 2013

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

Omnibus Proposal of Professional Ethics Division Interpretations and Rulings - June 17, 2005

Exposure Draft:  June 17, 2005 Omnibus Exposure Draft of the Professional Ethics Division.  The topics addressed in the exposure draft relate to the offer or acceptance of gifts and entertainment and retention of client records.
Published on April 14, 2010

Joint Ethics Enforcement Program (JEEP) Manual of Procedures

Guide:  Because it is not uncommon for a CPA to be a member of both the AICPA and one or more state societies, the AICPA and virtually all of the state societies have joined together to create the Joint Ethics Enforcement Program (JEEP).
Published on September 21, 2010

White Paper on the AICPAs Independence Rules Modernization Project

Report:  ...basis for its conclusions of its November 2001 rules release, which revised interpretation 101-1 of Rule 101, Independence, and related definitions (ET section 92) of the AICPA Code of Professional Conduct. This paper
Published on April 18, 2010