38. NASBA Creates GAAS Enforces the Code of Professional Conduct Create the Code of Professional Conduct A NO NO NO B YES NO NO YES YES NO D YES YE YES 39. The PCAOB Can Revoke CPA Licenses Creates GAAP Can Issue CPA Licenses A NO NO NO B NO YES YES YES YES NO C D D YES NO YES 40. The United States Congress Created the AICPA Created COSO Enforces US Securities Laws A A YES YES YES l B YES NO YES NO NO NO D NO NO YES