For the economy to function effectively and efficiently, users must have faith that the information reported in financial statements is accurate and dependable. Which organization within the accounting profession has adopted a code of professional conduct that provides ethical guidelines for accountants?

a$.$ American Institute of Certified Public Accountants $($AICPA$)$

b$.$ Financial Accounting Standards Board $($FASB$)$

c$.$ Securities and Exchange Commission $($SEC$)$

d$.$ Internal Revenue Service $($IRS$)$