See the link below to download the exposure draft. You'll also find a link to download a comment form to facilitate the comment process.
Email all comments to ethics-exposuredraft@aicpa.org. Comments are due by December 15, 2025.
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Tax services: Proposed revisions to the Code of Professional Conduct
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PEEC welcomes comments on all aspects of these proposed revisions to the code. In addition, PEEC is asking for feedback on the following specific aspects of the revisions:
Do you agree with the proposal to move toward a principles-based approach rather than a specific threshold approach in determining if threats to independence are at an acceptable level? If you believe a threshold approach is appropriate, please
describe what threshold you believe is appropriate.Do you believe the factors presented in paragraph 20 of the explanation as well as in paragraph .04 of the proposed revised interpretation would help a member determine if threats to independence would be at an acceptable level regarding a member’s outputs from tax advisory and planning services for attest clients?
Do you agree that the effective date provides adequate time to implement the
proposals? If you disagree, please explain why.
Download the 2025-ethics-tax-ED
File name: tax-services-2025-ED
Download the Comment Form for Tax Services Exposure Draft
File name: Comments on Proposed revised interpretation tax services.pdf
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