The PEEC approved a revised Code at its January 28, 2014 meeting, subject to editorial review. 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 AICPA Code will be housed in a new system with expanded features, which is expected to be live by the 3rd quarter of 2014. Until then, interested parties are encouraged to view the version of the revised Code that was submitted to the PEEC for approval at its January 28, 2014 meeting.
Revised Code approved by PEEC on January 28, 2014 (subject to editorial review)
The proposed Revised AICPA Code of Professional Conduct was exposed for comment on April 15, 2013. The comment deadline was August 15, 2013.
Before PEEC exposed the proposed revised AICPA Code for public comment the content was pilot tested with a group of users. The following table provides information about the pilot testing process as well as other materials you may find helpful in understanding the project.