Which of the following is an authoritative body that the AICPA Code of Professional Conduct authorizes to promulgate auditing and attestation standards?

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The AICPA Code of Professional Conduct authorizes the Public Company Accounting Oversight Board (PCAOB) to promulgate auditing and attestation standards for audits of public companies. The Auditing Standards Commission promulgates auditing standards for non-public company audits. The Financial Accounting Standards Board (FASB) promulgates accounting standards, and the International Accounting Standards Board (IASB) develops and maintains International Financial Reporting Standards (IFRS).

Which of the Following Is an Authoritative Body That the AICPA