The American Institute of Certified Public Accountants is correct. The AICPA is the national professional organization for certified public accountants and it has historically developed and helped maintain accounting principles used in the United States.

The AICPA created early standard setting bodies and professional guidance that formed the foundation of US GAAP and it continues to influence accounting practice and professional standards for auditors and CPAs.

International Organization for Standardization is incorrect. ISO issues international technical and management standards and it does not set accounting principles for US financial reporting.

International Accounting Standards Board is incorrect. The IASB issues International Financial Reporting Standards for many jurisdictions worldwide but it does not produce US GAAP.

Payment Card Industry Security Standards Council is incorrect. The PCI Security Standards Council sets data security standards for payment cards and it has no role in developing or maintaining accounting principles.

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