The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.

Search Within the Professional Ethics Interest Area

Tools and Aids 

For non-authoritative guidance and other resources related to professional ethics.

Frequently Asked Questions:

Basis for Conclusion Documents
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Comment Letter on IESBA Safeguard Exposure Draft
The Professional Ethics Executive Committee submitted a comment letter to the International Ethics Standards Board for Accountants on its exposure draft, Proposed Revisions Pertaining to Safeguards in the Code – Phase 1.
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.
November 2015 Ominbus Exposure Draft November 2015 Omnibus Exposure Draft of the Professional Ethics Division
The exposure draft contains a proposal to require commissions be disclosed in writing and what member's obligations are when transferring, selling or discontinuing their practice or acquisition of a practice.


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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