Which of the Following Is the Highest in the Hierarchy

Multiple Choice

Which of the following is the highest in the hierarchy of generally accepted accounting principles according to AICPA Statement of Auditing Standard No.69,as amended by SAS No.91,for the federal government entities?

A) AICPA Audit and Accounting Guide.
B) FASB emerging issues task force reports.
C) GASB statements.
D) FASAB statements.