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Professional Ethics


Committee Members

To view a member's contact information, click on the member's name (for NYSSCPA members only)

Jo Ann Golden
Jo Ann GoldenUtica
Victoria L. Pitkin
Vice Chair
Ostrow Reisin Berk & Abrams LTDManhattan/Bronx
Eric H. Altstadter EisnerAmper LLP Manhattan/Bronx
Susan M. Barossi PKF O'Connor Davies, LLPWestchester
Nicole A. Booth Bonadio & Company LLP Rochester
Gary E. Carpenter College Planning Services Syracuse
David C. Daly Houlihan Lokey Westchester
Peter J. DelVecchia Peter DelVecchia, CPA PLLCOut-of-State
Elliot L. Hendler Retired (no firm)Manhattan/Bronx
Diane L. Jules IFACManhattan/Bronx
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Want to get involved with this committee? Visit the committee application to join today!

Join This Committee

About the Professional Ethics Committee

Who We Are:
The Professional Ethics Committee (“PEC”), under the Operations Division of the New York State Society of Certified Public Accountants (“NYSSCPA”) was created under Article XI of the bylaws. Its authority and jurisdiction are defined in Article XII of the bylaws.

 What We Do:

1. Reviewing the American Institute of Certified Public Accountants (“AICPA”) Code of Professional Conduct (“Code”), adopted by the NYSSCPA to ensure it is adequate under current conditions, and recommend changes to the NYSSCPA’s Board of Directors in the event that it becomes necessary in order to adhere to New York state laws and/or regulations.
2. Reviewing complaints received by the NYSSCPA alleging violations of the Code, NYSSCPA bylaws, professional standards, and state and federal laws and regulations for possible remedial or punitive action to be taken by the AICPA/and or the PEC, and when applicable, other state societies.
 3.  Providing comments on the AICPA exposure drafts and/or discussion papers addressing proposed revisions to the Code and its interpretations.
4. Providing comments on exposure drafts to the International Ethics Standards Board for Accountants, the International Federation of Accountants, and national and state regulatory bodies.
5. Assisting the NYSSCPA in the promotion of public awareness and confidence in the integrity, objectivity, competence and professionalism of its members through the NYSSCPA’s publications and educational programs.
6. Identifying practices and emerging professional ethics issues that should be addressed and brought to the attention of the NYSSCPA membership.

The PEC meets bimonthly and conducts conference calls in months when no in-person meetings are scheduled.  The PEC conducts an open meeting, open to non PEC members, and where discussions are not confidential in nature, and a confidential executive session where the PEC considers cases investigated by the AICPA and those that are being presented for concurrence. The PEC considers the AICPA’s recommendations and will vote to concur, or not, during confidential sessions. The executive session is open only to PEC members due to the required confidentiality of all parties involved in ethics matters. Members of the PEC obligate themselves to maintain confidentiality as required by the rules of the NYSSCPA and the PEC.

 Who Should Join:

Any member interested in joining the Professional Ethics Committee should fill out the Committee Application Form.