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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    Comment Letters For the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft

    Comment Letters Following are the comment letters received on the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft of the Professional Ethics Division: 1. NASBA 2. NYSSCPA 3. Deloitte 4. Moss Adams 5. Terence Bradford 6. TIC 7. Grant Thornto
    Published on May 22, 2015

    Comment Letters for the April 16, 2015 PEEC Exposure Draft

    Comment Letters View comment letters received on the April 16, 2015 Affiliate defintion exposure draft issued by the AICPA Professional Ethis Division.
    Published on May 22, 2015

    Plante Morans Comment Letter on the April 2015 Exposure Draft

    Comment Letter Plante Moran submitted a Comment Letter on the April 2015 Exposure Draft to revise the affiliate defintion.
    Published on May 22, 2015

    NYSSCPA Comment Letter on the April 2015 Exposure Draft

    Comment Letter The NYSSCPA submitted a comment letter on the April 2015 Exposure Draft to revise the definition of affiliate.
    Published on May 22, 2015

    Grant Thorntons Comment Letter on the December 2014 Exposure Draft

    Comment Letter Grant Thornton's submitted a comment letter on the December 10, 2014 Exposure Draft.
    Published on May 22, 2015

    TICs Comment Letter on the December 2014 Exposure Draft

    Article TIC submitted a comment letter on the Ethic Division's December 10, 2014 proposed Firm Mergers and Acquisitions interpretation
    Published on May 20, 2015

    Terence Bradfords Comment Letter on the December 2014 Exposure Draft

    Comment Letter Terence Bradford submitted a comment letter on the Ethic Division's December 10, 2014 proposed Firm Mergers and Acquisitions interpretation
    Published on May 20, 2015

    Moss Adams Comment Letter on the December 2014 Exposure Draft

    Comment Letter Moss Adams submitted a comment letter on the Ethic Division's December 10, 2014 proposed Firm Mergers and Acquisitions interpretation.
    Published on May 20, 2015

    Deloittes Comment Letter on the December 2014 Exposure Draft

    Comment Letter Deloitte submitted a comment letter on the Ethic Division's December 10, 2014 proposed Firm Mergers and Acquisitions interpretation.
    Published on May 20, 2015

    NYSSCPA Comment Letter on the December 2014 Exposure Draft

    Comment Letter The NYSSCPA submitted a comment letter on the Ethic Division's December 10, 2014 proposed Firm Mergers and Acquisitions interpretation.
    Published on May 20, 2015

    NASBA Comment Letter on the December 2014 Exposure Draft

    Comment Letter NASBA submitted a comment letter on the Ethic Division's December 10, 2014 proposed Firm Mergers and Acquisitions interpretation.
    Published on May 20, 2015

    May 2015 Open PEEC Agenda

    Meeting Agenda This is the agenda for the PEEC meeting that will take place on May 13-14, 2015 in Montreal Canada.
    Published on April 28, 2015

    AICPA Profesional Ethics Codification Project PowerPoint

    Presentation Detailed presentation on the AICPA profesional ethics codification project wherein the Code of Professional Conduct was revised.
    Published on April 20, 2015

    April 2015 PEEC Affiliate Exposure Draft

    Exposure Draft The PEEC is exposing for comment revisions to the definition of “Affiliate.” The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition.
    Published on April 16, 2015

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

    Overview 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.
    Published on April 15, 2015

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