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PEEC Non-Enforcement Policy

Dec 18, 2023 · 1 min read

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The Professional Ethics Executive Committee (PEEC) has agreed that it will not take enforcement action against a member who is a member of a group engagement team in cases where a foreign component auditor involved in the group audit is not in compliance with the AICPA Code of Professional Conduct (AICPA Code) provided the foreign component auditor at a minimum is in compliance with the IESBA Code of Professional Ethics for Accountants (IESBA Code) and the members of the group

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