Which is a similarity 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)?

Both codes ban the exchange of gifts and entertainment with suppliers or clients.

Both codes contain detailed independence rules for group audits.

Both codes discuss in great detail the professional accountant's role and mindset.

Both codes indicate that in some instances, threats cannot be reduced by safeguards.