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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

    Ethics Division Exposure Draft June 17, 2005

    Exposure Draft The AICPA Professional Ethics Executive Committee (PEEC) proposes two new ethics rulings under Rules 101 and 102 that would provide guidance on how a member's offer or acceptance of gifts or entertainment, to or from a client, or a customer...
    Published on March 14, 2010

    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 September 17, 2012

    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

    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

    OSPA Comment Letter - Proposed New and Revised Interpretations and Proposed Deletions of Ethics Rulings

    Comment Letter The Professional Ethics Committee of the OSCPA's submitted a comment letter on the Ethics Division's September 2011 exposure draft
    Published on April 04, 2013

    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

    Ethics Division Exposure Draft September 15, 2005 - Indemnification & NonAttest Services

    Exposure Draft The Professional Ethics Executive Committee (PEEC) proposes two new ethics interpretations, one dealing with the use of indemnification and limitation of liability provisions in member engagement letters and the other dealing with...
    Published on March 14, 2010

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