Which statement about the International Code of Ethics for Professional Accountants, including International Independence Standards, (international code) is not accurate?

State acountancy boards of accountancy are required to adopt the rules in the international code.

O CPAs should apply the international code when performing services under international auditing standards.

The international code is based primarily on a conceptual framework approach.

When the international code and the AICPA Code of Professional Conduct differ, a CPA should apply the most restrictive rule(s)