Certified Cloud Security Professional (CCSP) — Question 197

GAAPs are created and maintained by which organization?

Answer options

• A. ISO/IEC
• B. AICPA
• C. PCI Council
• D. ISO

Correct answer: B

Explanation

The AICPA (American Institute of Certified Public Accountants) is the body that creates and maintains GAAP (Generally Accepted Accounting Principles) in the United States. The other options, such as ISO/IEC, PCI Council, and ISO, are involved in different standards and regulations, but they do not create or maintain GAAPs.