Each of these parties plays a role in the quality of financial reporting. Select the group that matches with its function.

$\backslash$table$[[$Functions$],[\backslash$table$[[$a$.$ Group that has been given power by Congress to enforce the$],[$proper application of financial reporting rules for companies$],[$whose securities are publicly traded.$]]],[\backslash$table$[[$b$.$ Independent, private$-$sector group that is primarily responsible$],[$for setting financial reporting standards in the United States.$]]],[\backslash$table$[[$c$.$ Independent intermediaries that help to ensure that$],[$management appropriately applies financial reporting rules in$],[$preparing the company's financial statements.$]]],[\backslash$table$[[$d$.$ Body that is attempting to develop a single set of high$-$quality,$],[$understandable global accounting standards.$]]]]$