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

Search Within the Professional Ethics Interest Area

Tools and Aids 

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

Frequently Asked Questions:

Basis for Conclusion Documents
    More Tools and Resources... 


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.
Conceptual Framework Toolkits - Now Available
Toolkits to assist members in the implementation of the Conceptual Frameworks. The toolkits include a worksheet to aid members with applying the steps of the conceptual framework that could be used to document your assessment.
March 10, 2017 NOCLAR Exposure Draft
On March 10, 2017, the Professional Ethics Division issued an exposure draft seeking¬ comments on a proposal which provides guidance for members in public practice and in business when they encounter actual or suspected act of non-compliance with laws or regulations (NOCLAR) at a client or within the employing organization. Comments on the exposure draft will be accepted until May 12, 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.
Copyright © 2006-2017 American Institute of CPAs.