Alternative Practice Structures: Proposed Revisions to the AICPA Code

The AICPA Professional Ethics Executive Committee is seeking comments on proposed revisions to the Code of Professional Conduct.

• A new version of the “Alternative Practice Structures” interpretation (ET sec. 1.220.020)1 of the “Independence Rule” (ET sec. 1.200.001) to replace the current interpretation in its entirety

• Revisions to the definition of network firm (ET sec. 0.400.36)

• Revisions to the “Alternative Practice Structures” interpretation (ET sec. 1.810.050) of the “Form of Organization and Name Rule” (ET sec. 1.800.001)

• Revisions to the “Conceptual Framework for Independence” interpretation (ET sec. 1.210.010)

• Revisions to the “Conceptual Framework for Members in Public Practice” interpretation (ET sec. 1.000.010)

Comments are due to ethics-exposuredraft@aicpa.org by April 30, 2026.

Watch the webcast recorded on March 2, 2026 to gain actionable insights to help you evaluate and comment on the proposal.

Read the December 2025 press release.