PEEC Exposure Drafts & Other Revisions to the Code of Professional Conduct
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. The PEEC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards, and a formal vote. Exposure Drafts are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. Once adopted, the standard becomes effective the last day of the month in which the standard is published in the Journal of Accountancy, unless stated otherwise.
Select the title below to view the exposure draft or related document. For exposure drafts not presented, please contact Ellen Goria at firstname.lastname@example.org or visit http://www.olemiss.edu/depts/general_library/dac/files/exdrafts.html