#37. Which statement best describes a broad similarity between the International Code of Ethics for Professional Accountants, including International Independence Standards, (international code) and the AICPA Code of Professional Conduct (the AICPA code)? A. In some cases, a professional may apply the conceptual framework instead of a rule. B. In some cases, applying either code to a set of circumstances will produce similar results. C. In all cases, a breach of independence would require a firm to withdraw any audit reports. D. In all cases, personal financial interests create threats to compliance with the code.