【每日一练】CFA 一级（2015年）

Question：

Which of the following statements is most accurate with respect to the jurisdiction underlying financial reporting? 
A. The requirement to prepare financial reports in accordance with specified accounting standards is the responsibility of standard-setting bodies. 
B. Standard-setting bodies have authority because they are recognized by regulatory authorities. 
C. Regulatory authorities are typically private sector, self-regulated organizations. 
 

Answer = B 
Without the recognition of the standards by the regulatory authorities, such as the US SEC, the private sector standard-setting bodies, such as US Financial Accounting Standards Board, would have no authority. 
 

CFA Level I 
"Financial Reporting Standards," Elaine Henry, Jan Hendrik van Greuning, and Thomas R. Robinson 
Section 3 

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