Which of the following statements best describes an operating procedure for issuing a new Accounting Standards Update?
A.	A new update is issued only after a majority vote by the members of the FASB.
B.	The Exposure Draft is modified per public opinion before issuing a Discussion Paper.
C.	A new FASB statement can be rescinded by a majority vote of the AICPA membership.
D.	The Emerging Issues Task Force must approve a discussion paper before it is disseminated to the public.