Search nitersational independence Standards, $($International code$)5$

CPMs are not required to apply the international code when performing services under international auditing standards if practicing in the United States.

$$ The international code emphasizes detailed ethics rules over a conceptual framework approach.

When the internasonal code and the AICPA Code of Professional Conduct differ, a CPA should apply the most restrictive rules.

State accountanoy boards of accountancy are required to adopt the rules in the international code.