What organization is responsible for developing ethics standards at the international$$ level? What are the fundamental principles of the international ethics$$ standards?

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Part $1$

What organization is responsible for developing ethics standards at the international$$ level?

A$.$

International Ethics Standards Board for Accountants$($IESBA$)$

B$.$

Public Company Accounting Oversight Board$($PCAOB$)$

C$.$

Auditors International Code of Professional Accountants$($AICPA$)$

D$.$

International Financial Reporting Standards$($IFRS$)$

Part $2$

What are the fundamental principles of the international ethics$$ standards?

A$.$

$(1)$ Integrity,$(2)$ Objectivity,$(3)$ Professional competence and due$$ care, $(4)$ Confidentiality, and$(5)$ Professional behavior

B$.$

$(1)$ Fairness,$(2)$ Professional competence and due$$ care, $(3)$ Trustworthiness, $(4)$ Objectivity, and$(5)$ Confidentiality

C$.$

$(1)$ Professional$$ behavior, $(2)$ Respect, $(3)$ Objectivity, $(4)$ Responsibility, and$(5)$ Loyalty

D$.$

$(1)$ Respect,$(2)$ Professional$$ behavior, $(3)$ Integrity, $(4)$ Trustworthiness, and$(5)$ Responsibility