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?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.

An audit firm in the U$.$S$.$ performs an audit under international

auditing standards.

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.