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.

1. Issue CPA certificates

2. Prepares the CPA Exam

3. Develop accounting standards for public and nonpublic companies.

4. Issue auditing standards for publiccompanies.

Match with the followings:

A. State Boards of Accountancy

B. Public Company Accounting Oversight Board.

C. Financial Accounting Standards Board.

D. American Institute of Certified Public Accountants.