Accountants are regulated by a variety of organizations. Match the following statements with the most directly related organizations. Organizations may be used once, more than once, or not at all.

- A. B. C. D.	Issue CPA certificates
- A. B. C. D.	Prepares the CPA Test
- A. B. C. D.	Develop accounting standards for public and nonpublic companies.
- A. B. C. D.	Issue auditing standards for public companies.

A.	American Institute of Certified Public Accountants.
B.	State Boards of Accountancy
C.	Financial Accounting Standards Board.
D.	Public Company Accounting Oversight Board.