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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Minutes of the May 2016 PEEC Meeting

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on May 5, 2016. The meeting convened 9 a.m. and concluded at 4:30 p.m.  The meeting reconvened on May 6th at 9 a.m. and concluded at 9:06 a.m.
Published on November 07, 2016

Minutes From the July 2016 PEEC Meeting

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on July 12, 2016. The meeting convened 8:30 a.m. and concluded at 5:15 p.m.
Published on November 07, 2016

PEEC November 2016 Meeting Agenda

Meeting Agenda The PEEC met on November 3-4, 2016 to discuss this agenda.
Published on November 07, 2016

Professional Ethics Executive Committee (PEEC)

Article The Professional Ethics Executive Committee is 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.
Published on October 05, 2016

PEEC Meeting Information

Meeting Materials The following table provides the meeting agenda materials for and minutes of the Professional Ethics Executive Committee open meetings from 2000 onward.
Published on October 05, 2016

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 October 05, 2016

PEEC Exposure Drafts & Other Revisions to the Code of Professional Conduct

Overview The Professional Ethics Executive Committee (PEEC) is responsible for promulgating new ethics interpretations and rulings, and for monitoring those standards and making revisions as needed.
Published on October 04, 2016

October 2016 Official Release

Publication The AICPA Professional Ethics Division issued an official release in the October 2016 Journal of Accountancy.
Published on August 12, 2016

AICPA Ethics Codification Project

Article The AICPA’s Professional Ethics Executive Committee (PEEC) is restructuring the Institute’s ethics standards to improve the AICPA Code of Professional Conduct (Code) so that members and others can apply the rules and reach correct conclusions more easily and intuitively.
Published on August 05, 2016

AICPA Ethics Codification Implementation Tools

Tools To assist with implementing the revised AICPA Code several documents are available including a mapping document. In addition, the AICPA Professional Ethics Division is developing a toolkit that will focus on how to apply the conceptual frameworks.
Published on August 05, 2016

Comment Letters For the May 16, 2016 Hosting Services Exposure Draft

Article 1. NYSSCPA  2. Society of Louisiana CPA Ethics Committee 3. NASBA 4. KPMG 5. Warren Averett CPAs and Advisors 6. MSCPA 7. GT
Published on July 20, 2016

GT Comment Letter on Hosting Services Exposure Draft

Comment Letter GT submitted a comment letter on the Hosting Services Exposure Draft.
Published on July 20, 2016

MSCPA Comment Letter on Hosting Services Exposure Draft

Comment Letter The Massachusetts Society of CPAs submitted a comment letter on Hosting Services Exposure Draft.
Published on July 19, 2016

Warren Averetts Comment Letter on the Hosting Services Exposure Draft

Comment Letter Warren Averett CPAs and Advisors submitted a comment letter on the Hosting Services Exposure Draft.
Published on July 19, 2016

KPMGs Comment Letter on the Hosting Services Exposure Draft

Comment Letter KPMG submitted a comment letter on the Hosting Services Exposure Draft.
Published on July 19, 2016

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