Which of the following statements is true?

*a. International public sector accounting standards are codified by the International Public Sector Accounting Board (IPSAB), which is supported by the International Federation of Accountants (IFA).

b. IFA also supports standard setting boars for auditing standards, accounting ethics, ethics, and diversity in accounting service providers.

c. IFA ethical standards are more rules-based than the principals-based rules enforced by the AICPA.

d. No national body of CPAs has adopted ethical standards based on IFA supported ethical standards.