Corporate governance code vs provision

Dear Professor,

while studying, I am very confused about the difference of the terms between code and provision.

upon reviewing the answer sheet, easily can see “corporate governance code” or “corporate governance provision”

I wonder whether these are the same meaning and I would be able to use either of them as i answer the question.

hope both are same meaning and it’s okay to use either of them for any situation related to corresponding questions.

warm sincerely
your student