PEEC Proposed Strategic Plan 2027–2030
Welcome to the latest edition of the Genuine Learning Blog, where we delve into the newest proposal from the AICPA’s Professional Ethics Executive Committee (PEEC) for its Strategic Plan for 2027 – 2030. This isn’t the first strategic plan we’ve discussed from PEEC as well as a recent proposal from the Peer Review board. The focus remains clear: ensuring that volunteers serving on these committees are able to prioritize their time effectively and address the most pressing issues in the accounting profession—without overwhelming the professionals who generously volunteer their expertise.
The newly proposed plan, issued in June 2026, sets out to create an overarching strategy that remains grounded in the core mission and identifies key factors for success. Importantly, PEEC is actively soliciting feedback from stakeholders across the profession to ensure their priorities accurately reflect the current and future needs. The mission at the heart of PEEC is to promote ethical behavior among members and others who fall under the AICPA Code of Professional Conduct. Even non-members may find themselves subject to these rules if their state board incorporates the Code by reference or rule—a situation common in many states. Ultimately, this serves the public interest through standard setting, ethical interpretations, enforcement through groups like the Ethics Enforcement Task Force, and educational efforts.
The profession faces many rapidly evolving challenges—including the growing role of technology and artificial intelligence in practice. The PEEC has released staff papers on AI and technology-assisted procedures, with more discussion on this topic planned for upcoming blogs. Beyond technology, globalization, offshoring, alternative practice structures, and expanding needs of report users present additional areas of complexity. PEEC has already issued proposals on these alternative arrangements, echoing developments from the Auditing Standards Board regarding sustainability reporting and the integration of best practices into attestation standards. Topics like cybersecurity, governance, and updated COSO guidance are also influencing the ethical landscape.
Stakeholder expectations continue to evolve, especially around ethics, independence, assurance, and the need for robust internal infrastructure and workflow modernization. To meet these challenges, PEEC has outlined four strategic initiatives: developing high-quality standards that serve the public interest, supporting the effective implementation and application of these standards, enhancing stakeholder engagement and advocacy, and modernizing its operating model. These efforts mirror strategic priorities seen elsewhere in the profession yet are tailored to meet the unique ethical demands faced by accounting professionals.
PEEC is seeking broad engagement around this proposed plan, asking for input on everything from their mission, keys to success, driving strategic factors, and the relevance of the identified strategic initiatives. They invite questions about whether certain topics are missing, overstated, or if new considerations should be incorporated. Stakeholders—including NASBA, AICPA leadership, CPA societies, federal regulators, and the International Ethics Standards Board for Accountants (IESBA)—are already identified, but the committee is open to suggestions on further engagement.
If you are passionate about shaping the future of professional ethics and independence, now is your chance to offer input. Comments can be emailed to ethics-exposuredraft@aicpa.org by August 31st. This is an excellent opportunity to make your voice heard and contribute to the profession’s direction in the years ahead.
