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 June 17, 2013
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 20, 2013
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 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 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 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
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 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 March 21, 2012
Joint Ethics Enforcement Program (JEEP) Manual of Procedures
Guide:
...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
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...
Published on May 06, 2013
Professional Ethics Products from the AICPA Store
Overview:
Browse professional ethics related items that are available from the AICPA Store
Published on October 01, 2012
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
Professional Ethics News and Publications
Overview:
Ethically Speaking newsletter published by the Professional Ethics team is designed to keeps you up to date on recent activity of the Professional Ethics Division
Published on May 06, 2013
Joint Ethics Enforcement Program (JEEP) Manual of Procedures PDF
Guide:
Joint Ethics Enforcement Program (JEEP) Manual of Procedures
Published on April 04, 2013