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The AICPA Code of Professional Conduct and the International Code of Ethics for Professional Accountants, including International Independence Standards, have fundamental differences with respect to clients that are public interest entities (PIEs).

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Code of Ethics

Strengthening International Independence Standards

[GET ANSWER] Which is a difference between theAICPA Code of ProfessionalConduct (the AICPA code) and theInternational Code of Ethics forProfessional Accountants,including InternationalIndependence Standards,(international code)?The AICPA code uses aconceptual frameworkapproach throughout its code.The AICPA code bans auditorsfrom offering of gifts andentertainment to clients.The international code mayprovide different rules forpublic interest entities.The international codeemphasizes detailed eth