The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.
Respond to questions about the services you provide in your practice or about your role within your business entity and discover your responsibilities to respond to noncompliance with laws and regulations.
This practice aid will help ensure you're not breaching independence when you provide these services.
This practice aid can help you determine just that.
Tools and Aids
For non-authoritative guidance and other resources related to professional ethics.
- Independence rules comparison: AICPA and DOL
- Independence rules comparison: AICPA and Government Auditing Standards
- Practice aid: Understanding circumstances that may affect your integrity and objectivity
- Common deficiencies: Employee benefit plan audits (PDF)
- Common deficiencies: Government and not-for-profit audits (PDF)
Ethics Questions and Answers:
We've relocated all the FAQs to the Online Ethics Library. Look for "Ethics Questions and Answers". Here's a list of recently released Q&As.
New Q&As on Noncompliance with Laws and Regulations (December 2022)
New Q&As on Information Services Systems (December 2022)
New Q&As on Compliance Audits (December 2022)
New Q&As on Assisting Attest Clients (December 2022)
New Q&As on Engagement Quality Reviewer Section 50 (December 2022)
New Q&As on Engagement Quality Reviewer Section 100 (December 2022)
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.