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Of the following choices, which entity regulates and licenses Certified Public Accountants (CPAs) in the U.S.? (a) American Institute of Certified Public Accountants (AICPA); (b)

Of the following choices, which entity regulates and licenses Certified Public Accountants ("CPAs") in the U.S.?

(a) American Institute of Certified Public Accountants ("AICPA");

(b) Securities and Exchange Commission ("SEC");

(c) Accounting Principles Board ("APB");

(d) the executive branch of the federal government; or

(e) state governments.

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