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.




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

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

    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
     
    The Ethics Codification Video will provide you with an understanding of how to navigate the proposed new Code of Professional Conduct.

    The Nonattest Services Video will provide you with an understanding of the most recent revisions to Interpretation 101-3.   

     
     


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