OPERATIONS DIVISION

Professional Ethics Community

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COMMITTEE ACTION PLAN

About the Professional Ethics Committee

The Professional Ethics Committee (“PEC”), under the Operations Division of the New York State Society of Certified Public Accountants (“NYCPA”) was created under Article XI of the bylaws. Its authority and jurisdiction are defined in Article XII of the bylaws.

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What we do:

  • Reviewing the American Institute of Certified Public Accountants (“AICPA”) Code of Professional Conduct (“Code”), adopted by the NYCPA to ensure it is adequate under current conditions, and recommend changes to the NYCPA’s Board of Directors in the event that it becomes necessary in order to adhere to New York state laws and/or regulations.
  • Reviewing complaints received by the NYCPA alleging violations of the Code, NYCPA bylaws, professional standards, and state and federal laws and regulations for possible remedial or punitive action to be taken by the AICPA/and or the PEC, and when applicable, other state societies.
  • Providing comments on the AICPA exposure drafts and/or discussion papers addressing proposed revisions to the Code and its interpretations.
  • Providing comments on exposure drafts to the International Ethics Standards Board for Accountants, the International Federation of Accountants, and national and state regulatory bodies.
  • Assisting the NYCPA in the promotion of public awareness and confidence in the integrity, objectivity, competence and professionalism of its members through the NYCPA’s publications and educational programs.
  • Identifying practices and emerging professional ethics issues that should be addressed and brought to the attention of the NYCPA membership.

The PEC meets bimonthly and conducts conference calls in months when no in-person meetings are scheduled.  The PEC conducts an open meeting, open to non PEC members, and where discussions are not confidential in nature, and a confidential executive session where the PEC considers cases investigated by the AICPA and those that are being presented for concurrence. The PEC considers the AICPA’s recommendations and will vote to concur, or not, during confidential sessions. The executive session is open only to PEC members due to the required confidentiality of all parties involved in ethics matters. Members of the PEC obligate themselves to maintain confidentiality as required by the rules of the NYCPA and the PEC.

Who should join:

Any member interested in joining the Professional Ethics Community should fill out the Community Application Form. 

Community Members

To view a member's contact information, click on the member's name (for NYCPA members only).

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