Multiple Choice Question

The Financial Accounting Standards Board's $($FASB$\text{'}$s$)$ two predecessor accounting standard$-$setting bodies in the United States were:

the Securities and Exchange Commission $(1933-1959)$ and the International Financial Reporting Board $(1959-1973)$

the Committee on Accounting Procedures of the American Institute of Accountants $(1939-1959)$ and the Accounting Principles Board $(1959-1973)$

the Institute of Management Accountants $(1933-1959)$ and the American Institute of Certified Public Accountants $(1959-1973)$

the American Institute of Certified Public Accountants $(1939-1959)$ and the Association for Investment Management and Research $(1959-1973)$