XYZ Auditors (XYZ) performs assurance services under the International Code of Ethics for Professional

Accountants, including International Independence Standards, (international code) and the AICPA Code of

Professional Conduct (the AICPA code). When the codes differ, which rules should XYZ apply?

O XYZ should apply the more restrictive rule(s) in all cases.

O XYZ should use its judgment to determine which code's rules apply.

O XYZ may apply the less restrictive rule(s) in all cases.

O XYZ may select the most appropriate rule, depending on the circumstances