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    May 2013 Official Releases for Professional Ethics

    Professional Standards The ethics applicability, definitions, interpretations, and ethics rulings contained in this document are effective on May 31, 2013, unless otherwise stated
    Published on April 11, 2013

    Comment Letters on the August 13, 2012 Ethics Exposure Draft

    Comment Letters Omnibus Exposure Draft - Proposed Reestablishment of Ethics Rulings and Interpretation. Comments requested by Sept. 14, 2012
    Published on November 03, 2014

    August 2012 Omnibus Exposure Draft of the Professional Ethics Division

    Exposure Draft On August 2012 the Ethics Division issued an Omnibus Exposure Draft wherein it proposes to reestablish certain affilaite related ethics rulings and interpretion for individulas who have not implemented Interpreation 101-18 early
    Published on August 13, 2012

    Gifts Basis Document

    Executive Summary This document summarizes considerations that were deemed significant by the Professional 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

    Comment Letters For the June 29, 2012 Ethics Exposure Draft

    Comment Letters Omnibus Exposure Draft - Proposed Revisions to Interpretation 101-3, Proposed New Interpretations 501-11 and 502-6 and Proposed Deletion of Ethics Rulings. Comment deadline extended until Nov. 30, 2012
    Published on April 12, 2013

    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...
    Published on June 11, 2012

    Categories of Information Table for Ethics Ruling No. 2

    FAQ This nonauthoritative table provides examples and supplements Ethics Ruling No. 2 and the definition of confidential client information. The table provides examples of client information that is and is not available to the public as well as other...
    Published on September 21, 2011

    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 November 06, 2013

    Sample Client Disclosure Language for New Outsourcing Rules

    Guide The AICPA Professional Ethics Executive Committee (PEEC) has developed sample language which could be used to fulfill the requirement of Ethics Ruling No. 112 in cases where the member chooses to provide written disclosure
    Published on April 19, 2010

    Professional Ethics Executive Committee (PEEC)

    Article The Professional Ethics Executive Committee is 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
    Published on October 29, 2014

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