the IESBA Code is divided into three parts: Part A applies to all accounting professionals; Part B, only to public accounting entities; and Part C, to economic operators, i.e. to all those who do not practice the profession. The AICPA does not apportion its principles and rules in this way. Other differences are more substantial. As for similarities, both codes address areas such as independence, due diligence, confidentiality and truthful disclosure of information. The principles underlying each code are also similar, except that the IESBA addresses confidentiality and marketing as principles (the latter within the scope of professional conduct), applicable to all professionals, while the AICPA Code includes as rules applicable to members in public practice. The IESBA ethical requirements for professional accountants in business, such as corporate accountants, are very similar to those in the AICPA Code, although some IESBA guidelines are more comprehensive (e.g., incentives, acting with sufficient