Which statement is accurate regarding the International Code et Enics for Profossional Accountants, including International independence Standards, finiernational codel?

CPAs are not reouined to apply the international code at en performing services under international auditing standards if practicing in the United Stures.

$5$ate accountancy boands of accountancy are required to aboet the niles in the intervational code.

When the international eode and the AlBMA Coste ef Puttossional Condict differ, a CPA should apply the most restrictive niles.

The international code emphasines detailed ethics nutes over a encretual frum our approach.