Final answer:
The set of regulations incorporated into federal SEC requirements is GAAP (Generally Accepted Accounting Principles). GAAP is enforced by the SEC for financial reporting by publicly traded companies. (option a)
Step-by-step explanation:
The set of regulations incorporated into federal Securities and Exchange Commission (SEC) requirements is a) GAAP (Generally Accepted Accounting Principles). GAAP is a collection of commonly followed accounting principles, rules, and standards that companies and their accountants must follow when they compile their financial statements. It is essential for providing consistency and fairness in the financial markets. The SEC has the authority to enforce GAAP in financial reporting by publicly traded companies. Other organizations like ISO (International Organization for Standardization), OSHA (Occupational Safety and Health Administration), and the EPA (Environmental Protection Agency), also have sets of regulations, but these pertain to areas other than securities, such as occupational safety, environmental protection, and quality management systems respectively.
In the context of federal SEC requirements, GAAP is the set of regulations that govern the accounting and financial reporting practices of publicly traded companies in the United States. This adherence to standardized accounting principles helps ensure the accuracy and reliability of financial information provided to investors and stakeholders.