In the US ,Public Companies Have to Be Audited by Independent Auditors

In the U.S. ,public companies have to be audited by independent auditors using rules approved by the:

A) International Accounting Standards Board (IASB) .
B) Public Company Accounting Oversight Board (PCAOB) .
C) Financial Accounting Standards Board (FASB) .
D) American Institute of Certified Public Accountants (AICPA) .