This is a $7-$member group that has the jurisdiction to create and modify Generally Accepted Accounting Principles in the U$.$S$.$

Multiple Choice

American Accounting Association $($AAA$)$

Emerging Issues Task Force $($EITF$)$

American Institute of Certified Public Accountants $($AICPA$)$

Securities & Exchange Commission $($SEC$)$

Financial Accounting Standards Board $($FASB$)$