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Understand and explain the roles and relationships of each of the following entities: A. The American Institute of Certified Public Accountants (AICPA) B. The Financial
Understand and explain the roles and relationships of each of the following entities:
A. The American Institute of Certified Public Accountants (AICPA)
B. The Financial Accounting Standards Board (FASB)
C. The International Accounting Standards Board (IASB)
D. The Securities and Exchange Commission (SEC)
E. The Public Company Accounting Oversight Board (PCAOB)
F. Committee of Sponsoring Organizations of the Treadway Commission (COSO)
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