Preview Mode Links will not work in preview mode

Sep 30, 2021

When considering changes to the AICPA Code of Professional Conduct, the Professional Ethics Executive Committee (PEEC) wants to hear what our members and other interested parties have to say.

This new series is a helpful addition to the text of exposure drafts: You can have a quick listen while going about your business to get those feedback synapses firing and take time later to dive into the text.  

In this inaugural episode, we discuss changes to the “Unpaid Fees” interpretation under the independence rule. You’ll hear:

  • Which practitioners will be affected
  • How practice will be affected
  • What PEEC is hoping to learn from commenters during the exposure period
  • Why PEEC believes the new guidance is necessary



You can find the text of the practice aid here.

You can email comments to or you can use this online form to submit your thoughts.

If your streaming platform doesn't support links, see this episode's show notes at to access resources.

If you have questions about the substantive content of this episode, please call the ethics hotline at 888.777.7077 (option 2, then option 3) or email

If you’d like to suggest topics for future episodes, please email