Final answer:
The bodies authorized to promulgate standards under Rule 201 of the AICPA Code of Professional Conduct are FASB and PCAOB, focusing on financial accounting and oversight of public company audits.
Step-by-step explanation:
The bodies designated by the Council that have been authorized to promulgate general standards enforceable under Rule 201 of the AICPA Code of Professional Conduct are Financial Accounting Standards Board (FASB), which is responsible for establishing and improving standards of financial accounting and reporting for the guidance and education of the public, and the Public Company Accounting Oversight Board (PCAOB), which oversees the audits of public companies to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.