Which of the Following Statements Is True of the Generally

Which of the following statements is true of the generally accepted accounting principles (GAAPs) ?

A) They are used by auditors as a guide for their nonaudit services only.
B) They are the accepted form of accounting principles around the world.
C) They cannot be modified once established by the American Institute of Certified Public Accountants.
D) They set rules for how corporations must set forth their accounts on their financial statements.