Which of the Following Is ? the Accounting Professional Ethical

Which of the following is ? The Accounting Professional Ethical Standards Board (APESB) :

A) standards are required to be complied with by members of each of ICAA, CPA and NIA.
B) issue technical standards to the members of the ICAA, CPA Australia and NIA.
C) follows pronouncements issued by the International Accountants Ethics Standards Board (IAESB)
D) have not approved any standards that are required by law.