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Resources
Alternative Practice Structures: Proposed Revisions to the AICPA Code
Jan 27, 2026 · 1.6 MB Download
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The AICPA Professional Ethics Executive Committee is seeking comments on proposed revisions to the Code of Professional Conduct.
A new version of the “Alternative Practice Structures” interpretation (ET sec. 1.220.020)1 of the “Independence Rule” (ET sec. 1.200.001) to replace the current interpretation in its entirety
Revisions to the definition of network firm (ET sec. 0.400.36)
Revisions to the “Alternative Practice Structures” interpretation (ET sec. 1.810.050) of the “Form of Organization and Name Rule” (ET sec. 1.800.001)
Revisions to the “Conceptual Framework for Independence” interpretation (ET sec. 1.210.010)
Revisions to the “Conceptual Framework for Members in Public Practice” interpretation (ET sec. 1.000.010)
Comments are due to ethics-exposuredraft@aicpa.org by April 30, 2026.
Download the Ethics Exposure Draft: Revisions related to alternative practice structures
File name: ethics-ED-APS-2025.pdf
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