At its August 2025 meeting, PEEC approved conforming changes to the AICPA Code of Professional Conduct related to quality management. The Professional Ethics Division has also updated related member enrichment materials.
The division undertook this project to harmonize with IESBA's final standard Quality Management-related Conforming Amendments to the Code.
The AICPA's new guidance does not result in changes to practice. The changes are terminology only and primarily replace quality control” with “system of quality management.”
The changes are effective December 15, 2025.