The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.
Spotlight
The questions on hosting services keep coming! Listen as our hotline staff and PEEC member Shelly Van Dyne give the low down on this new guidance.
June 2019
See what’s changed in the ethics guidance for state and local governments!
This interpretation is effective December 15, 2020.
June 2019
Check out the new ethics IT guidance. This interpretation is effective on January 1, 2021 and early implementation is allowed.
Tools and Aids
For non-authoritative guidance and other resources related to professional ethics.
- 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)
Frequently Asked Questions:
- General Topics (PDF)
- Nonattest Services (PDF)
- Network Firms (PDF)
- Application of the Independence Rules to Affiliates of Employee Benefit Plans (PDF)
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 ethics@aicpa.org 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.
