Which statement best describes how the International Code of Ethics for Professional Accountants, including International Independence Standards, (international code) can apply to U.S. accountinq professionals?

O An audit firm in the U.S. performs an audit under international auditing standards. O Under no circumstances would a U.S. accounting professional be subject to the international code. O An audit firm in the U.S. performs consulting services for a foreign affiliate. O An audit firm in the U.S. performs tax advisory services for an expatriate.