Which statement best describes a basic concept that applies to the AICPA independence rules?

1. The Conceptual Framework for Independence applies even when a specific independence rule addresses a threat.
2. The code requires members to be independent of certain affiliates of financial statement attest clients.
3. The Independence Rule applies to attest, tax, and advisory engagements equally.
4. A violation of the Confidential Client Information Rule would be considered to impair independence.