Final answer:
The International Code of Ethics for Professional Accountants offers more detailed requirements on the topic of Independence compared to the AICPA Code of Professional Conduct.
Step-by-step explanation:
The topic in the International Code of Ethics for Professional Accountants that includes much more detailed requirements than the AICPA Code of Professional Conduct is Independence. The International Code of Ethics emphasizes not only the importance of being independent in fact but also in appearance. To ensure that accountants maintain independence, detailed requirements are provided which must be adhered to in professional practice. This detail helps ensure the avoidance of conflicts of interest and the provision of unbiased financial information. In contrast, while the AICPA also upholds the principle of independence, its requirements are generally not as extensive or specific as those found in the International Code.