Objective: The Enforcement Subcommittee is responsible for the investigation of complaints alleging violations of the Code of Professional Conduct relating to independence and behavioral standards as well as complaints alleging violations of the rules of the code related to members’ performance of professional services (i.e., violations of technical accounting or auditing standards). The Professional Ethics Executive Committee (PEEC) has delegated to the Enforcement Subcommittee the authority to offer letters of required corrective action to members found to be in violation of the code to take appropriate remedial or corrective action. However, only the PEEC may refer members to a hearing panel of the joint trial board after investigation or offer members’ settlement agreements affecting membership rights (i.e., admonishment, suspension or expulsion). The Enforcement Subcommittee may recommend that the PEEC take such action under the appropriate circumstances.
May identify issues concerning proposed revisions or additions to the code for consideration by the PEEC.
Consists of AICPA members who are appointed annually by the chair of the AICPA Board of Directors. Each member would normally not serve more than three years, although the chair may serve as chair for up to three years in addition to service as a non-chair member.
Qualifications/requirements: All areas of practice (accounting/auditing/tax). Extensive attest experience desirable, particularly in governmental and employee benefit plans.
Meeting format: 4-5 virtual meetings (lasting 3 hours) and possibly 1 in person meeting
Jennifer Clayton