AICPA ethics committee seeks input on proposed code changes

March 16, 2023

The AICPA Professional Ethics Executive Committee (PEEC) is seeking feedback on proposed changes to its Code of Professional Conduct.

PEEC released two exposure drafts to align the code with international standards and to align members’ ethical responsibilities when allowable collaboration for CPE crosses the line into cheating.

The committee's ongoing project to substantially converge the AICPA Code with that of the International Ethics Standards Board for Accountants sometimes results in new or revised interpretations of the rules. This round of proposed changes has both new and revised interpretations.

PEEC will accept comments on the proposed changes regarding fees and auditor independence through June 15. Comments regarding the proposed revisions to better define CPE cheating are due May 15. Individuals can email their comments to

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