Which of the Following Requires That Key Audit Matters (KAMs)be

Multiple Choice

Which of the following requires that key audit matters (KAMs) be included in audit reports,effective for audits of financial statements for periods ending on or after December 15,2016?

A) Standards issued by AICPA's Auditing Standards Board.
B) Standards issued by PCAOB.
C) Standards issued by IAASB.
D) Standards issued by PCAOB and IAASB.