In the US, the has been given the power to adopt auditing, quality control, ethics, and disclosure standards for public companies and their auditors as well as investigate and discipline those involved.
A.) American Institute of Certified Public Accountants (AICPA)
B.) Financial Accounting Standards Board (FASB)
C.) Public Company Accounting Oversight Board (PCAOB)
D.) Securities and Exchange Commission (SEC)
Answer: C