Which statement best describes how the international ethics standards board for accountants' (iesba) code impacts the u. s. accounting profession? cpas in public practice in the u. s. are required to apply the iesba code, even if they don't perform services outside the u. s. state boards of accountancy are required to adopt the ifac's rules within 90 days of an iesba rule change. as a member body of ifac, the aicpa is required to change its bylaws whenever the iesba changes its rules. the aicpa is required to adopt ethics standards that are at least as restrictive as the iesba rules.

The AICPA is required to adopt ethics standards that are at least as restrictive as the IESBA rules , The Last Statement describes how the International Ethics Standards Board for Accountants' (IESBA) Code impacts the U.S. accounting profession

Explanation:

In February 2017, the AICPA Executive board on Professional Ethics decided to suggest changes to the system of professional conduct requiring certain measures when members are aware of non-compliance with legislation or regulations related to their involvement or employment.

IESBA also created a structure for accountants to follow the IESBA Professional Accountants ' Code of Ethics–in particular the problem of the tension between sharing non-compatibility with appropriate people and keeping client or contractor knowledge confidential— while hearing of unlawful acts under the new standard. The application of this code has been called NOCLAR. The recommendation from the AICPA is largely in line with the IESBA system, but significant differences do remain.