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Sergeu [11.5K]
3 years ago
11

Which statement best describes how the International Ethics Standards Board for Accountants' (IESBA) Code impacts the U.S. accou

nting profession?a. CPAs in public practice in the U.S. are required to apply the IESBA code, evenif they don’t perform services outside the U.S. b. State boards of accountancy are required to adopt the IFAC’s rules within 90 days of an IESBA rule change. c. As a member body of IFAC, the AICPAs required to change its bylaws whenever the IESBA changes its rules. d. The AICPA is required to adopt ethics standards that are at least as restrictive as the IESBA rules.
Business
1 answer:
Vladimir79 [104]3 years ago
5 0

The AICPA is required to adopt ethics standards that are at least as restrictive as the IESBA rules.

Answer: Option D

<u>Explanation:</u>

IESBA stands for the international ethics standards board for the accountants. As clear from the full form, this board performs the activities of setting up the ethics which the accountants need to follow while they are performing their work of making the accounts.

This body is not a national level but established at an international level. The other body which is the AICPA also needs to adopt the rules which are as restrive as the ethics of the IESBA.

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