February 28, 2011 Omnibus Exposure Draft

Exposure Draft:  Proposed New Interpretation No. 101-18 under Rule 101, "Application of the Independence Rules to Affiliates", Proposed New Interpretation No. 101-19 under Rule 101, "Permitted Employment with Client Educational Institution", Proposed New Definition of "Confidential...
Published on April 06, 2011

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

Omnibus Proposal of Professional Ethics Division Interpretations and Rulings - September 8, 2006

Exposure Draft:  September 8, 2006 Exposure Draft issued by the Professional Ethics Division dealing with use of indemnification, limitation of liabilty and ADR clauses and performance of forensic accounting and tax compliance services.
Published on April 14, 2010

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...
Published on June 11, 2012

White Paper on the AICPAs Independence Rules Modernization Project

Report:  The Professional Ethics Executive Committee has 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

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

FAQs and Case Studies For Network Firms

Case Study:  The staff of the Ethics Division developed the following nonauthoritative 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

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

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

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

Proposed Interpretations on Indemnification/Limitation of Liability Provisions and Forensic Accounting Services (Sept. 1...

Exposure Draft:  September 15, 2005 Exposure Draft containing proposals related to use of Indemnification and Limitation of Liability Provisions and Forensic Accounting Services.
Published on April 27, 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, to or from a client, or a customer or vendor of...
Published on March 14, 2010