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

    Tools and Aids 

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

    Frequently Asked Questions:

    Basis for Conclusion Documents
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    Spotlight

    Revised Code of Professional Conduct
    The Professional Ethics Executive Committee (PEEC) adopted a revised AICPA Code of Professional Conduct (AICPA Code). The revised Code will be effective December 15, 2014. The new conceptual frameworks and related interpretations however, will not be effective until December 15, 2015. The revised Code is now available on a dynamic new online platform.
    April 16, 2015 Exposure Draft - Revised Affiliate Definition
    The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition. Comments on the Exposure Draft will be accepted until May 18, 2015.
    AICPA Disciplinary Activity - 2014 Annual Report
    Each year a statistical report of the disciplinary activity of the AICPA is issued. The report includes activity resulting from cases investigated by the Professional Ethics Division, cases handled by the Joint Trial Board Division and actions taken under the automatic provisions of the AICPA bylaws is issued.

    AICPA TV 

    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 ethics@aicpa.org 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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