The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.
The PEEC is exposing for comment a revision to the "Information Systems Design, Implementation, or Integration" interpretation (ET sec. 1.295.145). Comments are requested by June 15, 2018.
PEEC issued the Leases Exposure Draft seeking comments on revisions to the Leases interpretation under the Independence rule.
On July 7, 2017, the Professional Ethics Division issued an exposure draft seeking comments on a proposal which provides guidance for members in public practice regarding when a member needs to be independent of state and local governmental (SLG) entities for which he or she is not providing financial statement attest services. Comments on the exposure draft will be accepted until October 16, 2017.
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 firstname.lastname@example.org 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.