Which statement best describes a broad similarity between the International Code of Ethics for Professional Accountants, including International Independence Standards, (international code) and the AICPA Code of Professional Conduct (the AICPA code)?

A - In all cases, a breach of independence would require a firm to withdraw any audit reports. B - In some cases, a professional may apply the conceptual framework instead of a rule. C - In all cases, personal financial interests create threats to compliance with the code. D - In some cases, applying either code to a set of circumstances will produce similar results.