To "protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation" is the stated mission of

a$.$ generally accepted accounting principles $($GAAP$).$

b$.$ the Financial Accounting Standards Board $($FASB$).$

c$.$ the Emerging Issues Task Force $($EITF$).$

d$.$ the U$.$S$.$ Securities and Exchange Commission $($SEC$).$