Suppose you are starting a business, Wholly Shirts, to imprint logos on T$-$shirts. In organizing the business and setting up its accounting records, you take your information to a CPA to prepare financial statements for the bank. Name the organization that governs the majority of the guidelines that the CPA will use to prepare financial statements for Wholly Shirts. What are those guidelines called?

The organization is called the $$ The guidelines are called $$ that the CPA will use to prepare financial statements for Wholly Shirts.