SEC authority over accounting practices

For financial disclosures made by SEC registrants, which statement below best describes the relationship between FASB and SEC requirements?

Select one:

a) The SEC may impose additional disclosure requirements on its registrants, not required by the FASB.

b) The FASB has oversight powers over the SEC, requiring SEC disclosure requirements to agree with the FASB Codification.

c) If the SEC disagrees with FASB requirements, it changes the FASB Codification to satisfy SEC concerns.

d) The SEC completely delegates authority to set accounting principles to the FASB, and enforces the FASB Codification.