The financial reporting environment

O The obtains funds primarily through the Public Company Accounting Oversight Board (PCAOB), which assesses charges known as accounting support fees against issuers of equity securities based on their market capitalization. S O A. Securities and Exchange Commission (SEC) O B. American Institute of Certified Public Accountants (AICPA) O C. Financial Accounting Standards Advisory Council (FASAC) N O D. Financial Accounting Foundation (FAF) 7 C 0 R