那PCAOB是干啥的

问题如下：

US generally accepted accounting principles are currently developed by which entity?

选项：

The Securities and Exchange Commission.

The Financial Accounting Standards Board.

The Public Company Accounting Oversight Board.

解释：

B is correct.

The FASB is responsible for the Accounting Standards Codification™, the single source of nongovernmental authoritative US generally accepted accounting principles.

解析：FASB（财务会计准则委员会）负责US GAAP的编制。