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.
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.
December 15, 2016 Exposure Draft: Definitions of Client and Attest Client December 15, 2016 Exposure Draft: Definitions of Client and Attest Client
The Professional Ethics Executive Committee (committee) is exposing for comment revisions to the definitions of “Client” (ET sec. 0.400.07) and “Attest Client” (ET sec. 0.400.03), including the relocation of the government provision from the definition of “Client” to the “Simultaneous Employment or Association With an Attest Client” interpretation (ET sec. 1.275.005) under the Independence Rule (ET sec. 1.200.001).


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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