Select the appropriate service for each Definition $($or Partial Definition$).$ Each term may be used once or not at all.

Definition $($or Partial Definition$)$Servicea$.$ A series of statements issued by the Auditing Standards Board of the AICPA. Generally accepted auditing standards are developed and issued in the form of these statements.b$.$ A government agency authorized to regulate companies seeking approval to issue securities for sale to the public.c$.$ A set of reforms that toughened penalties for corporate fraud, restricted the kinds of consulting CPAs can perform for audit clients, and created the Public Company Accounting Oversight Board to oversee CPAs and public accounting firms.d$.$ The five$-$member board established in $2002$ to oversee the audit of public $($issuer$)$ companies that are subject to the securities laws. The board has authority to establish or adopt $($or both$)$ rules for auditing, quality management, ethics, independence, and other standards relating to the preparation of audit reports.