Which of the following statements is correct?

a$.$ The Emerging Issues Task Force $($EITF$)$ members are appointed by the Financial Accounting Foundation $($FAF$).$

b$.$ The Securities and Exchange Commission $($SEC$)$ doesn't have any input into the Emerging Issues Task Force $($EITF$)$ agenda.

c$.$ The Financial Accounting Standards Advisory Council as well as the Private Company Council provide advisory input to the FASB on standard$-$setting issues.

d$.$ The Financial Accounting Foundation $($FAF$)$ is the parent organization to the Financial Accounting Standards Board $($FASB$),$ and its primary responsibility is accounting standard setting in the United States.