Answer: C- AICPA - American Institute of Certified Public Accountants
Explanation: AICPA also known as The American Institute of Certified Public Accountants is a body of Certified Public Accountants in the US. They are responsible for setting the ethical, generally accepted professional and technical standards for the profession.
They provide all relevant knowledge, resources and legal backing for the profession.
They are guided by the Generally Accepted Accounting Principles when preparing financial documents.
