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Which of the following does not relate to The Public Company Accounting Oversight Board (PCAOB)? Two members of the board must be CPAs. In addition

Which of the following does not relate to The Public Company Accounting Oversight Board (PCAOB)?

Two members of the board must be CPAs.

In addition to appointing the five members of the PCAOB, the SEC is responsible for the oversight and enforcement authority over the Board.

The PCAOB consists of five members appointed by the SEC.

The PCAOB is to adopt auditing standards.

The PCAOB is to adopt accounting standards.

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