Which of the following is accurate concerning the IAASB due process?

(a) The IAASB follows a rigorous due process in developing its pronouncement

(b) Input is obtained from a wide range of stakeholders including the IAASB’s Consultative Advisory Group national auditing standard setters, IFAC member bodies and their members, regulatory and oversight bodies, firms, governmental agencies, investors, preparers, and the general public

(c) Exposure drafts of proposed pronouncements are posted on the website and comments are invited

(d) Final pronouncements are accompanied by a basis of conclusions with respect to comments received

(e) All of the above