a. CPAs in public practice in the US are required to apply the IESBA Code, even if they don't perform services outside the US.
b. State boards of accountancy are required to adopt the IFAC's rules within 90 days of an IESBA rule change.
c. As a member body of IFAC, the AICPA is required to change its bylaws whenever the IESBA changes its rules.
d. The AICPA is required to adopt ethics standards that are at least as restrictive as the IESBA rules.
