When reading these articles, there are lots of parallels when reading everything.  All Accountants should be following the same practices and rules are far as competence, ethics, credibility and integrity.  There should be a common code that is followed for the same practices and settings and based upon the reading, it looks like both articles effectively lay out expectations to be followed and guidelines that are set.

I would say that factors that would be challenged the most today would be integrity and ethics especially as the world is in a rather shambled state.  I think not just anytime, but most times, that those things would be the things that are challenged the most because a lot of folks think that they can also make arguments based on those items.