Which statement best describes a significant similarity between the AICPA and IESBA codes?

1) Both codes incorporate the conceptual framework approach for evaluating threats when specific rules on a matter do not exist.

2) Both codes contain specific ethics and independence provisions related to public interest entities.

3) The codes combine the rules for members in business and public practice in one section.

4)The codes contain the exact same provisions for corporate accountants.

Thanks,

Rasa