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    Professional Ethics

    Overview The Professional Ethics Executive Committee is a senior technical committee of the AICPA charged with the responsibility of interpreting and enforcing the AICPA Code of Professional Conduct
    Published on March 04, 2014

    Ethics Products

    Practice Aid Professional Ethics products and resources. Tools and resources to help CPA's navigate issues like independence compliance, audit risk alerts, compliance standards and more
    Published on March 21, 2014

    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...
    Published on March 14, 2010

    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

    Ethics Decision Tree for CPAs in Business and Industry

    Guide If you are challenged with an ethics issue in your professional career, chances are you won’t know where to turn, whom to talk to, or what to do next. The AICPA, in consultation with the...
    Published on October 22, 2010

    Ethics Committee Fact Sheet

    Article This document describes the history, objectives, structure roles and responsibilities of the Professional Ethics Executive Committee and its two subcommittees the Technical Standards Subcommittee and the Independence/Behavioral Standards Subcommittee
    Published on February 13, 2014

    Ethics Enforcement

    Report ...The Professional Ethics Division investigates potential disciplinary matters involving members of the AICPA and state CPA societies participating in the Joint Ethics Enforcement Program. PEEC Non-Enforcement Policy - Foreign
    Published on February 22, 2013

    Ethics Division Exposure Draft September 15, 2005 - Independence Conceptual Framework

    Exposure Draft The AICPA Professional Ethics Executive Committee is exposing for comment a Conceptual Framework for AICPA Independence Standards and related revision to Interpretation 101-1, Interpretation of Rule 101 Independence
    Published on March 14, 2010

    Ethics Codification Feedback

    Article The AICPA Ethics Codification content is being pilot tested between April and June 2012. During this time period the pilot testers are submitting feedback which is compiled in this document
    Published on October 05, 2012

    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...
    Published on February 14, 2014

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