Which of the Following Would Not Be Considered Category (B)

Multiple Choice

Which of the following would not be considered Category (b) GAAP for state and local government auditees?

A) AICPA Practice Bulletins if specifically made applicable to state and local governments by the AICPA and cleared by the GASB.
B) GASB Technical Bulletins.
C) GASB Statements.
D) GASB Implementation Guides.