Professional Ethics Executive Committee (PEEC) 

    The Professional Ethics Executive Committee is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and rulings, and for monitoring those rules and making revisions as needed.

    The Professional Ethics Executive Committee generally meets quarterly for two days. A portion of each meeting is devoted to standard-setting activities, which are open to the public, and to case investigation and other enforcement matters, which are closed to the public due to confidentiality requirements.

    Learn more in the PEEC fact sheet.

    Standard Setting Activities 

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    AICPA Ethics Codificaiton Mapping As of December 31 2013

    Form This document shows where the content in the extant Code of Professional Conduct can be found in the Revised Code. Look at the upper right hand corner to see the date that the mapping was prepared.
    Published on April 08, 2014

    Official Release of the Definition for Those Charged With Governance

    Professional Standards New definition for "those charged with governance" was added to the AICPA Code of Professional Conduct as of April 30, 2014.
    Published on March 06, 2014

    November 2013 PEEC Minutes

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on November 21, 2013. The open meeting convened at 9:00 a.m. (EST) and concluded at 4:42 p.m.
    Published on March 06, 2014

    August 2013 PEEC Minutes

    Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on August 13-14, 2013. The open meeting convened at 9:37 a.m. (EST) and concluded at 5:45 p.m. on August 13, 2013. The meeting reconvened on August 14, 2013 at 8:30 a.m. and concluded at 11:30 a.m.
    Published on March 06, 2014

    PEEC Issued Comment Letters

    Comment Letter Professional Ethics Executive Committee (PEEC) Comment letters regarding ethical professional conduct to  various regulators and standard setters.
    Published on March 04, 2014

    PEECs February 2014 Comment Letter to the IESBA

    Comment Letter The American Institute of Certified Public Accountants’ (AICPA) Professional Ethics Executive Committee (PEEC) is pleased to submit this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Consultation Paper, Proposed Strategy and Work Plan, 2014-2018 (the "Proposed Strategy and Work Plan").
    Published on March 04, 2014

    PEEC Roster

    Objectives or Roster A listing of the members of the Professional Ethics Executive Committee (PEEC) and their email addresses.
    Published on February 13, 2014

    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 February 13, 2014

    Comment Letters For the November 26, 2013 PEEC Exposure Draft

    Comment Letters Following are the comment letters received on the November 26, 2013 exposure draft of the Professional Ethics Division: 1.  Daniel R. Sandstorm, CPA 2.  NYSSCPA Professional Ethics Committee 3.  Deloitte 4.  Grant Thornton 5.  AICPA Busine
    Published on February 06, 2014

    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 reach correct conclusions more easily and intuitively.
    Published on February 04, 2014

    AICPA Conceptual Framework Approach and Case Study

    Presentation Presentation on the AICPA Conceptual Framework approach and case study.
    Published on January 24, 2014

    AICPA Conceptual Framework Approach

    Article A significant change to the content in the revised AICPA Code of Conduct is the incorporation of two conceptual frameworks, one for members in public practice and one for members in business.
    Published on January 24, 2014

    AICPA Ethics Codification Implementation Tools

    Tools To assist with implementing the revised AICPA Code several documents are available including a mapping document. In addition, the AICPA Professional Ethics Division is developing a toolkit that will focus on how to apply the conceptual frameworks.
    Published on January 24, 2014

    AICPA Profesional Ethics Codification Project Summary of Key Changes

    Presentation High level presentation on the AICPA profesional ethics codification project wherein the Code of Professional Conduct was revised as well as a summary of key changes.
    Published on January 24, 2014

    Presentation Summarizing the AICPA Profesional Ethics Codification Project

    Presentation High level presentation on the AICPA profesional ethics codification project wherein the Code of Professional Conduct was revised.
    Published on January 24, 2014

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