November 30, 2011 Omnibus Exposure Draft

Exposure Draft:  The Professional Ethics Executive Committee is exposing for comment two new interpretations under Rule 505, Form of Organization and Name (AICPA, Professional Standards, ET sec. 505 par. .01). Proposed Interpretation No. 505-4, “Misleading Firm Names,” and proposed Interpretation No. 505-5, “Use of a Common Brand Name in Firm Name,” provide
Published on November 29, 2011

Gifts Basis Document

Executive Summary:  ...Ethics Executive Committee (the Committee) in the development of two new ethics rulings, Ethics Ruling No. 113 – Acceptance or Offering of Gifts or Entertainment (AICPA, Professional Standards, vol. 2, ET sec. 191.226-.227) and Ethics Ruling No. 114
Published on April 19, 2010

February 28, 2011 Omnibus Exposure Draft

Exposure Draft:  ...Independence Rules to Affiliates", Proposed New Interpretation No. 101-19 under Rule 101, "Permitted Employment with Client Educational Institution", Proposed New Definition of "Confidential Client Information", Proposed Revision to ET section 91, "Applicability", Proposed Revision to "Conceptual Framework for AICPA Independence Standards
Published on April 06, 2011

FAQs and Case Studies For Network Firms

Case Study:  ...frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .19), and related definitions. Such guidance does not
Published on August 30, 2011

Proposals Approved At April-May 2012 PEEC Meeting

Article:  The Professional Ethics Executive Committee (PEEC) has adopted the following: a revised Interpretation No. 101-3, “Performance of nNonattest services,” (in part) under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .05); a new Interpretation No. 505-, “Misleading Firm Names,” under Rule 505, Form of Organization and Name (AICPA
Published on June 11, 2012

May 15, 2007 Exposure Draft

Exposure Draft:  ...AICPA Professional Ethics Executive Committee is exposing for comment a new Interpretation 102-7, Other Considerations: Meeting the Objectives of the Fundamental Principles, under Rule 102, Integrity and Objectivity [ET sec. 102.01], of the AICPA Code of Professional Conduct, and is also exposing for comment the Framework for Meeting the
Published on March 14, 2010

White Paper on the AICPAs Independence Rules Modernization Project

Report:  ...developed this white paper to explain the 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

Basis for Conclusion Document for NonAttest Services

Report:  ...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

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

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 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

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

September 4, 2009 Exposure Draft Executive Summary

Exposure Draft:  EXPOSURE DRAFT Proposals The Professional Ethics Executive Committee (PEEC) has issued an exposure draft that proposes revisions to the subsections “Application of the Independence Rules to Covered Members Formerly Employed by a Client or Otherwis
Published on April 06, 2011

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