The choices can be found elsewhere and as follows:
Securities and Exchange Commission; International Accounting Standards Board
International Accounting Standards Board; Financial Accounting Standards Board
Securities and Exchange Commission; Financial Accounting Standards
Board
Financial Accounting Standards Board; Securities and Exchange Commission
I believe the correct answer is the last option. The Financial Accounting Standards Board retains the power and authority to set accounting standards. currently, this responsibility has been delegated to the Securities and Exchange Commission.