PEEC Exposure Drafts & Other Revisions to the Code of Professional Conduct 

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. The PEEC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards, and a formal vote. Exposure Drafts are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. Once adopted, the standard becomes effective the last day of the month in which the standard is published in the Journal of Accountancy, unless stated otherwise.

Select the title below to view the exposure draft or related document. For exposure drafts not presented, please contact Ellen Goria at or visit 

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TitleFilterComment LettersFilterFinal GuidanceFilterBasis & Related DocumentsFilter
Technical Correction to Unsolicited Financial Interest Interpretation
April 16, 2015 Exposure Draft - Proposed Revised Definition of "Affiliate"

December 10, 2014 Exposure Draft – Proposed Firm Mergers and Acquisitions Interpretation

Council voted on October 19, 2014 to approve changes to the "Council Resolution Concerning the Form of Organization and Name Rule" Set out in Appendix B to the AICPA Code of Professional Conduct.

August 29, 2014 Exposure Draft - Proposed Revised Client Affiliate Interpretation, Client Definition and Campaign Treasurer Interpretation

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