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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Comment Letter from the Florida Board of Accountancy

Comment Letter The Florida Board of Accountancy submitted a comment letter on the PEEC's November 2015 exposure draft.
Published on May 04, 2016

Comment Letters For the November 25, 2015 Omnibus Exposure Draft

Article 1.   California Board of Accountancy 2.   Florida Board of Accountancy
Published on May 04, 2016

PEEC Meeting Agenda - May 2016

Meeting Materials Professional Ethics Executive Committee Open Meeting  Agenda May 5-6, 2016 Durham, NC
Published on May 03, 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 April 20, 2016

Comment Letter on IESBAs Improving the Structure of the Code of Ethics Phase 1

Comment Letter The PEEC issued a comment letter in which it provided feedback on the IESBA's Improving the Structure of the Code of Ethics – Phase 1 Exposure Draft.
Published on April 20, 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 April 19, 2016

February 2016 PEEC Meeting Minutes

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on February 4, 2016. The meeting convened 9 a.m. and concluded at 5:15 p.m.
Published on April 19, 2016

California Board of Accountacy Comment Letter on November 2015 Exposure Draft

Comment Letter The California Board of Accountancy submitted a comment letter on the PEEC's November 2015 Exposure Draft.
Published on April 08, 2016

PEEC Comment Letter on IESBA Safeguards Exposure Draft

Comment Letter The Professional Ethics Executive Committee issued a comment letter to the IESBA on it's Safeguards Exposure Draft.
Published on March 29, 2016

PEEC Minutes For the October 2015 Meeting

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on October 29, 2015 in Laguna Beach California. The meeting convened 9 a.m. and concluded at 4:45 p.m.
Published on February 09, 2016

PEEC Agenda - February 2016

Meeting Agenda Agenda for the February 2016 PEEC meeting in New Orleans.
Published on January 25, 2016

PEEC Minutes - July 2015

Meeting Minutes The Professional Ethics Executive Committee (Committee) held a duly called meeting on July 20-21, 2015. The meeting convened on the 20th at 8:31 a.m. and concluded at 5:00 p.m. The meeting reconvened on the 21st at 8:00 a.m. and concluded at 9:00 a.m.
Published on January 25, 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 November 25, 2015

Omnibus Exposure Draft Dated November 25, 2015

Exposure Draft This exposure draft contains an important proposal for review and comment by AICPA membership and other interested parties regarding a pronouncement for possible adoption by the PEEC. The text and an explanation of the proposed pronouncement are included in this exposure draft.
Published on November 25, 2015

October 2015 Official Releases

Article The Professional Ethics Executive Committee has adopted the following revised paragraph .02 of “Definitions” [0.400] and new interpretation under the “Independence Rule” [1.200.001] “Firm Mergers and Acquisitions” [1.220.040].
Published on November 13, 2015

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