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Which of the Following Statements Is Not Correct

Question 18

Multiple Choice

Which of the following statements is not correct?


A) The Financial Accounting Standards Board is an independent organization.
B) The Securities and Exchange Commission (SEC) issues the Statements of Financial Accounting Standards.
C) An act of law gave the SEC the authority to determine the form and content of accounting reports filed by companies under its jurisdiction.
D) Statements issued by the Financial Accounting Standards Board (FASB) are binding on the members of the American Institute of Certified Public Accountants (AICPA) .

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