Which statement best expresses a fundamental difference between the AICPA Code of Professional Conduct $($the AICPA code$)$ and the International Code of Ethics for Professional Accountants, including International Independence Standards, $($international code$)$ with respect to clients that are public interest entities $($PIEs$)?$

The international code does not refer to PIEs in its provisions or the conceptual framework.

The AICPA code does not refer to PIEs in its interpretations or the conceptual framework.

Rules in the AICPA code for PIEs are presented separately from the rules for other types of clients.

Rules in the international code for PIEs are presented separately from the rules for other types of clients.