The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.
On January 11, 2019 the PEEC issued an exposure draft entitled “State and Local Government Client Affiliates”. Comments are due by March 11, 2019.
December 7, 2018 Staff Augmentation Arrangements Interpretation PEEC is exposing for comment this proposed nonattest services interpretation. The comment period ends March 7, 2019.
December 2018 PEEC has released two revised interpretations, “Leases” (ET sec. 1.260.040) and “Client Affiliates” (ET sec. 1.224.010), and one new interpretation, “Disclosing Information in Connection With a Quality Review” (ET sec. 1.700.110)
We’ve released new hosting services FAQs! Check out pages 21–23 of the Nonattest services FAQ document.
Tools and Aids
For non-authoritative guidance and other resources related to professional ethics.
Frequently Asked Questions:
- General Topics
- Nonattest Services
- Network Firms
- Application of the Independence Rules to Affiliates of Employee Benefit Plans
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 email@example.com or call us at 888-777-7077.
Visit the PEEC Meeting Information page to find meeting materials, dates, times and locations of past and upcoming PEEC meetings.