The IESBA Code is divided into three parts: Part A applies to all professional accountants; Part B, only for people practicing public accounting; and part C, to people carrying out a professional activity, that is to say to any person not working in an office. The AICPA does not divide its principles and rules in this manner. Other differences are more substantial. When it comes to similarities, both codes address areas such as independence, due diligence, confidentiality and truthful reporting of information. The principles underlying each code are also similar, except that the IESBA addresses privacy and marketing as principles (the latter under professional behavior), applicable to all professionals, whereas the AICPA Code does. included as rules applicable to members practicing in private practice. The IESBA's 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