Which statement best describes how the International Code of Ethics for Professional Accountants, including International Independence Standards, (international code) can apply to U.S. accounting professionals? An audit firm in the U.S. performs consulting services for a foreign affiliate. Under no circumstances would a U.S. accounting professional be subject to the international code. An audit firm in the U.S. performs tax advisory services for an expatriate. An audit firm in the U.S. performs an audit under international auditing standards