请老师帮忙解答一下

问题如下：

Which of the following best describes a responsibility of the SEC?

选项：

A.

Overseeing the Public Companies Accounting Oversight Board (PCAOB)

B.

Prosecuting analysts who disseminate conclusions based on non-material non-public information

C.

Promoting the adoption of global financial reporting standards

解释：

A is correct. The SEC is responsible for overseeing the PCAOB under the Sarbanes–Oxley Act of 2002.

B is incorrect. Under mosaic theory, it is not a violation of CFA Institute standards or securities laws to disseminate conclusions based on non-material non-public information in combination with an analysis of public information

C is incorrect. This is one of the principle objectives of the IFRS Foundation.