Professional Ethics Executive Committee (PEEC)

The Professional Ethics Executive Committee is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and definitions and for monitoring the Code and making revisions as needed.

The Professional Ethics Executive Committee generally meets quarterly for two days. A portion of each meeting is devoted to standard-setting activities, which are open to the public, and to case investigation and other enforcement matters, which are closed to the public due to confidentiality requirements.

The Professional Ethics Executive Committee is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and definitions and for monitoring the Code and making revisions as needed.

The Professional Ethics Executive Committee generally meets quarterly for two days. A portion of each meeting is devoted to standard-setting activities, which are open to the public, and to case investigation and other enforcement matters, which are closed to the public due to confidentiality requirements.

Standard Setting Activities

You can find the most current information on standards-setting activities and nonauthoritative guidance on the PEEC Project Activity page.

Standard Setting Activities

You can find the most current information on standards-setting activities and nonauthoritative guidance on the PEEC Project Activity page.

Documents

Overview

PEEC Project Activity

The Professional Ethics Executive Committee (PEEC) is responsible for promulgating new ethics interpretations and rulings, and for monitoring those standards and making revisions as needed.

Article

AICPA Conceptual Framework Approach

A significant change to the content in the revised AICPA Code of Conduct is the incorporation of two conceptual frameworks, one for members in public practice and one for members in business.

Meeting Minutes

PEEC Meeting Information

The following table provides the meeting agenda materials for and minutes of the Professional Ethics Executive Committee open meetings from 2000 onward.

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