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 July 7, 2017 State And Local Government Entities Exposure Draft

Comment Letters Comment letters submitted for the July 7, 2017 Exposure Draft:
Published on October 18, 2017

December 2017 Official Releases

Article The Professional Ethics Executive Committee has adopted the following: revised definitions— “Attest client” (ET sec. 0.400.03) — “Client” (ET sec. 0.400.07)— “Joint closely held invest
Published on October 12, 2017

Comment Letters for the July 14, 2017 Long Association of Senior Personnel with an Attest Client Exposure Draft

Comment Letters Comment letters submitted for the AICPA PEEC for the July 14, 2017 exposure draft.
Published on October 02, 2017

State and Local Government Entities Exposure Draft

Exposure Draft The Professional Ethics Division issued an exposure draft that proposes revisions to the independence rules for State and Local Government Entities.
Published on September 08, 2017

Comment Letters for the March 10, 2017 Non-Compliance with Laws and Regulations Exposure Draft

Comment Letters Comment letters received by the PEEC on the March 10, 2017 exposure draft.
Published on August 12, 2017

Michael Molder Comment Letter

Comment Letter Michael Molder comment letter on the NOCLAR exposure draft.
Published on August 12, 2017

August 2017 Official Releases

Professional Standards The Professional Ethics Executive Committee (PEEC) has adopted the following:New interpretation “Hosting Services” (ET sec. 1.400.205) under the “Independence Rule” (ET sec. 1.200.001) Revised interpretation “Knowing Misrepresentations in the Preparation and Presentation of Information,” formerly “Knowing Misrepresentations in the Preparation of Financial Statements or Records” (ET sec. 2.130.010) under the
Published on August 11, 2017

July 2017 PEEC Agenda

Meeting Agenda The agenda materials for the July 2017 PEEC meeting.
Published on August 11, 2017

Long Association of Senior Personnel with an Attest Client-Exposure Draft

Exposure Draft Exposure draft that proposes a new interpretation related to independence threats when senior personnel have a long association with an attest client.
Published on July 14, 2017

May 2017 PEEC Minutes

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on May 16 -17, 2017. The meeting convened 9:00 a.m. and concluded at 4:30 p.m. on May 16th and began at 8:30 a.m. and concluded at 9:55 a.m. on May 17th.
Published on July 07, 2017

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 June 06, 2017

PwCs Comment Letter on NOCLAR Proposal

Comment Letter PwC submitted a comment letter on the NOCLAR proposal.
Published on June 06, 2017

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 June 01, 2017

AICPA Code of Conduct Transition Provisions - May 31, 2013

Report A DRAFT listing of the transition periods that would accompany the ethics codification exposure draft.
Published on June 01, 2017

AICPA Deleted Ethical Guidance

Article Periodically the PEEC proposes to delete content from the Code of Professional Conduct.  This is a listing of content that was deleted from the Code of Professional Conduct after due process.
Published on June 01, 2017

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