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.




    Page 1 2 Showing results 1 - 10 of 11


    4a4d246c-5be6-4da8-8a85-4686fc562c18 

    TitleFilterComment LettersFilterFinal GuidanceFilterBasis & Related DocumentsFilter

    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 Interpeation, Client Definition and Campaign Treasurer Interpretation

    June 16, 2014 Exposure Draft – Proposed Breaches Interpretation

    November 26, 2013 Exposure Draft – Proposed Conflicts of Interest Interpretations

    September 10, 2013 Exposure Draft – Proposed Definition of Those Charged With Governance

    Conforming change made to the AICPA Code of Professional Conduct to conform to the clarified auditing standards.
    Conforming change made to the AICPA Code of Professional Conduct to conform to the clarified auditing standards.
     
    Comment Due Date - August 15, 2013


    Page 1 2 Showing results 1 - 10 of 11
    Show results per page


    Copyright © 2006-2014 American Institute of CPAs.