The AICPA Professional Ethics Division has released an exposure draft containing important proposals for review and comment by the AICPA’s membership and other interested parties regarding pronouncements for possible adoption by the Professional Ethics Executive Committee (PEEC).

After the exposure period is concluded and PEEC has evaluated the comments, PEEC may decide to publish the proposed pronouncements. Once published, the pronouncements will become effective on the last day of the month in which they are published in the Journal of Accountancy, unless otherwise stated in the pronouncements.

Responses must be received at the AICPA by April 17, 2017.

All written replies to this exposure draft will become part of the public record of the AICPA. Comments received will be considered by PEEC at its May, 16–17, 2017 meeting.

Please send comments to Lisa A. Snyder, Director of the Professional Ethics Division, at

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