AICPA Proposed Revision to Code of Professional Conduct Rule 301 – Confidential Client Information


Exposure Draft

Overview and Executive Summary

Omnibus Proposal of Professional Ethics Division Interpretations and Rulings

AAA Task Force Response to the AICPA Exposure Draft

AAA Task Force Response Letter
Comments are limited to the proposed revision to Ethics Ruling No. 2, "Distribution of Client Information to Third Parties," Sections .003, .004, and the proposed new definition in ET Section 92, "Confidential Client Information."

Email message from AAA Task Force to AAA members

Responses to the AICPA Exposure Draft
Comments on this exposure draft are due November 6, 2009, and should be sent to Lisa A. Snyder, AICPA's Director of the Professional Ethics Division, at

As responses become available they will be posted here.

Resources and Contacts

American Institute of Certified Public Accountants (AICPA)

The Professional Ethics Executive Committee (PEEC)

Members of the AAA Task Force