The Group Responsible for Registering Public Accounting Firms That Prepare

The group responsible for registering public accounting firms that prepare audit reports for issuers; overseeing the audit of public companies; establishing audit report standards and rules; and inspecting, investigating, and enforcing compliance on the part of registered public accounting firms is the:

A) Federal Trade Commission.
B) Public Company Accounting Oversight Board.
C) Security and Exchange Commission.
D) American Institute of Certified Public Accountants.