FSA不是监管UK的吗，SEC是监管US的，为什么要选FSA呢

问题如下：

U.S. generally accepted accounting principles are currently developed by which entity?

选项：

A.The Securities and Exchange Commission. B.The Financial Accounting Standards Board. C.The Public Company Accounting Oversight Board.

解释：

The FASB is responsible for the Accounting Standards CodificationTM, the single source of nongovernmental authoritative U.S. generally accepted accounting principles.