Comments are due by September 15, 2026
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Definition of Public Interest Entity: Proposed revisions to the Code of Professional Conduct
Jun 15, 2026 · 365.4 KB Download
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This exposure draft proposes revisions to the definition of public interest entity in the Code of Professional Conduct (ET sec. 0.400.44) to better align the definition with regulatory thresholds established by the Federal Deposit Insurance Corporation (FDIC) and the National Association of Insurance Commissioners (NAIC).
In response to requests from members and other stakeholders, we are offering this online form for comments and we encourage you to use it. Not only will it simplify and shorten your response time, but it will help us in the review process. Alternately, you may email your comments to ethics-exposuredraft@aicpa.org.
Download the 2026 Exposure Draft: Public Interest Entities Definition
File name: proposed-PIE-definition-2026.pdf
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