Where There Are Differences Between the IESBA Code and the Standards

Where there are differences between the IESBA code and the standards issued by a member body of the IFAC, professional accountants must:

A) comply with the IESBA code.
B) comply with the less stringent requirements and guidance.
C) comply with the standards issued by the IFAC body of which they are members.
D) comply with the more stringent requirements and guidance (unless prohibited by law or regulation) .