The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.
Check out new guidance PEEC has approved on unpaid fees, loans, assisting clients with accounting standards, and NOCLAR.
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 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)
Frequently Asked Questions:
- General Topics (PDF)
- Nonattest Services (PDF)
- Network Firms (PDF)
- Application of the Independence Rules to Affiliates of Employee Benefit Plans (PDF)
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.