An accountant’s ethical code of conduct represents the moral values, principles, and rules that accountants should have.
The ethical codes of conduct of AICPA and IFAC are the two main codes most countries adopt to guide their members on how to deal with accounting information from an ethical perspective.
The fundamental principles within the Code – integrity, objectivity, professional competence and due care, confidentiality, and professional behavior – establish the standard of behavior expected of a professional accountant (PA) and it reflects the profession’s recognition of its public interest responsibility.
The common thing in all accounting codes of conduct is that "they all go into great detail on the responsibilities of accountants."
Therefore, the correct option is OPTION