The effective date for these changes is September 15, 2026.
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Simultaneous Employment: Official Release of New Ethics Guidance
Sep 15, 2025 · 331.1 KB Download
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At its August 2025 meeting, the Professional Ethics Executive Committee approved the following revisions to the AICPA Code of Professional Conduct:
New definition simultaneously employed or associated (ET sec. 0.400.49)
Revised interpretation “Simultaneous Employment or Association With an Attest Client”
(ET sec. 1.275.005)Conforming changes to
“Conceptual Framework for Independence” interpretation (ET sec. 1.210.010)
“Client Affiliates” interpretation (ET sec. 1.224.010)
“Considering Employment or Association With an Attest Client” interpretation
(ET sec. 1.279.010)“Member of a Social Club” interpretation (ET sec. 1.280.010)
Download the New Ethics Guidance on Simultaneous Employment
File name: simultaneous-employment-final.pdf
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