Which statement about the International Code of Ethics for Professional Accountants, including International Independence Standards, (international code) is not accurate?

a) The international code is based primarily on a conceptual framework approach.

b) CPAs should apply the international code when performing services under international auditing standards.

c) When the international code and the AICPA Code of Professional Conduct differ, a CPA should apply the most restrictive rule(s).

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