The International Ethics Standards Board for Accountants (IESBA) Handbook of the Code of Ethics for Professional Accountants is available for free download from the IFAC website (www.ifac.org). Similarly, the AICPA's Code of Professional Conduct is searchable at the AICPA's website (www.aicpa.org).

Required
a. Compare the six Principles in the AICPA Code with the five Fundamental Principles in the IESBA Code. Evaluate where there are similarities and differences in concepts across the principles.
b. One of the Principles in the AICPA Code is "public interest." Describe how the IESBA
Code addresses the concept of "public interest."
c. Compare the organizational structure of the AICPA Code with the IESBA Code.
d. Identify where in the IESBA Code issues related to independence are addressed.