Which Organization Has the Highest Level of Authority for a Setting

Multiple Choice

Which organization has the highest level of authority for a setting GAAP for nongovernment, not-for-profit organizations?

A) Financial Accounting Standards Board FASB.
B) Governmental Accounting Standards Board GASB.
C) American Institute of Certified Public Accountants AICPA.
D) National Council on Governmental Accounting NCGA.