2309-654962_FBP_new course_LP_3_AR5_FOF_360x240.jpg
News

Section 529 Plans: Revised interpretation

Feb 26, 2025 · 389.8 KB Download

Resource

available

The Professional Ethics Executive Committee (PEEC) is proposing revisions to the “Section 529 Plans” interpretation in the AICPA Code of Professional Conduct. The revisions address monitoring challenges and independence threats related to an account owner’s financial interest in Section 529 plans.

The new guidance affects AICPA members in public practice and is effective May 31, 2025

Download the Revised ethics interpretation: Section 529 Plans

File name: sec-529-plans

What did you think of this?

Every bit of feedback you provide will help us improve your experience

What did you think of this?

Every bit of feedback you provide will help us improve your experience

Mentioned in this article

Topics

Ethics

Subtopics

Code of Professional Conduct
Independence
Standard Setting Activities 
Manage preferences

Related content

    This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

    About|Terms & Conditions|Accessibility|Privacy Policy|Contact|Help|Site Map

    CA Do Not Sell or Share My Personal Information

    }