The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.

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Tools and Aids 

For non-authoritative guidance and other resources related to professional ethics.

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Basis for Conclusion Documents
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Nonattest Services Toolkit Nonattest Services Toolkit
This nonauthoritative tool is designed to assist members in understanding. This toolkit includes: (1) overview of independence considerations when providing nonattest services to an attest client, (2) a flowchart that illustrates the steps to evaluating independence when providing certain nonattest services, and (3) a checklist to aid members with evaluating whether independence would be impaired.
July 14, 2017 Long Association Exposure Draft
On July 14, 2017 the Professional Ethics Executive Committee (PEEC) is exposing for comment a new interpretation entitled “Long Association of Senior Personnel With an Attest Client” (ET sec. 1.267.010) under the “Independence Rule” (ET sec. 1.200.001).
July 7, 2017 SLG Exposure Draft
On July 7, 2017, the Professional Ethics Division issued an exposure draft seeking comments on a proposal which provides guidance for members in public practice regarding when a member needs to be independent of state and local governmental (SLG) entities for which he or she is not providing financial statement attest services. Comments on the exposure draft will be accepted until October 16, 2017.


Ethics Hotline 

The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. If you have questions, e-mail us at or call us at 888-777-7077.

PEEC Meetings 

Visit the PEEC Meeting Information page to find meeting materials, dates, times and locations of past and upcoming PEEC meetings.
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