paragraph_text: The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard setting body whose primary purpose is to establish and improve generally accepted accounting principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973.

paragraph_text: The Institute of Chartered Accountants in England and Wales (ICAEW) was established by royal charter in 1880. It has over 147,000 members. Over 15,000 of these members live and work outside the UK. In 2015, 8,256 students joined ICAEW - the highest ever figure. 82 of FTSE 100 (the leading UK) companies have an ICAEW Chartered Accountant on the board.

paragraph_text: Durgapur Steel Plant is one of the integrated steel plants of Steel Authority of India Limited, located in Durgapur, in the eastern Indian state of West Bengal. It was set up with the help of UK.

paragraph_text: The Sustainability Accounting Standards Board was founded in 2011 to develop and disseminate sustainability accounting standards. While the FASB has for the past forty years developed the accounting principles currently used in financial reporting in the United States, other social and environmental measures are now understood to be of relevance. The SASB aims to integrate its standards into the Form 10-K which must be filed by public companies with the U.S. Securities and Exchange Commission; in this sense it differs from initiatives such as the GRI, by working within the current system of financial regulation. The general principle is, in Peter Drucker's phrase, "what gets measured gets managed".

paragraph_text: In 1990 Poland's large steel plant in Kraków (formerly the Lenin Steelworks) was renamed to Tadeusz Sendzimir Steelworks. The AIST Tadeusz Sendzimir Memorial Medal was established in the same year.

paragraph_text: The Kansas House of Representatives is the lower house of the legislature of the U.S. state of Kansas. Composed of 125 state representatives from districts with roughly equal populations of at least 19,000, its members are responsible for crafting and voting on legislation, helping to create a state budget, and legislative oversight over state agencies.

paragraph_text: There is no common name for securities commission or financial regulatory agency in each country. Naming has become more complicated as some governments have consolidated or merged organisations and given them a wider remit. They sometimes contain the term securities and commission. Such as the Securities and Exchange Commission of the US or Securities and Futures Commission (Hong Kong). A number also have names based on Financial Authority, such as the Financial Services Authority of the UK or Financial Supervisory Authority (Sweden) or variations such as the Financial Services Agency (Japan).

paragraph_text: The Western Pipe and Steel Company (WPS) was an American manufacturing company that is best remembered today for its construction of ships for the Maritime Commission in World War II. It also built ships for the U.S. Shipping Board in World War I and took part in the construction of the giant Grand Coulee Dam project in the 1930s.

paragraph_text: Worldwide consumption of paper has risen by 400% in the past 40 years leading to increase in deforestation, with 35% of harvested trees being used for paper manufacture. Most paper companies also plant trees to help regrow forests. Logging of old growth forests accounts for less than 10% of wood pulp, but is one of the most controversial issues.

paragraph_text: The PCAOB has five Board members, including a Chairman, each of whom is appointed by the SEC, after consultation with the Chairman of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury. Two Board members must be Certified Public Accountants. If the PCAOB Chairman is one of them, he or she may not have been a practicing CPA for at least five years prior to being appointed to the board. Each member serves full - time, for staggered five - year terms. The Board's budget, approved by the SEC each year, is funded by fees paid by the companies and broker - dealers who rely on the audit firms overseen by the Board. The organization has a staff of about 800 and offices in 11 states in addition to its headquarters in Washington.

paragraph_text: EU Competition law has its origins in the European Coal and Steel Community (ECSC) agreement between France, Italy, Belgium, the Netherlands, Luxembourg and Germany in 1951 following the second World War. The agreement aimed to prevent Germany from re-establishing dominance in the production of coal and steel as members felt that its dominance had contributed to the outbreak of the war. Article 65 of the agreement banned cartels and article 66 made provisions for concentrations, or mergers, and the abuse of a dominant position by companies. This was the first time that competition law principles were included in a plurilateral regional agreement and established the trans-European model of competition law. In 1957 competition rules were included in the Treaty of Rome, also known as the EC Treaty, which established the European Economic Community (EEC). The Treaty of Rome established the enactment of competition law as one of the main aims of the EEC through the "institution of a system ensuring that competition in the common market is not distorted". The two central provisions on EU competition law on companies were established in article 85, which prohibited anti-competitive agreements, subject to some exemptions, and article 86 prohibiting the abuse of dominant position. The treaty also established principles on competition law for member states, with article 90 covering public undertakings, and article 92 making provisions on state aid. Regulations on mergers were not included as member states could not establish consensus on the issue at the time.

paragraph_text: Indian Accounting Standard (abbreviated as Ind - AS) is the Accounting standard adopted by companies in India and issued under the supervision and control of Accounting Standards Board (ASB), which was constituted as a body in the year 1977. ASB is a committee under Institute of Chartered Accountants of India (ICAI) which consists of representatives from government department, academicians, other professional bodies viz. ICAI, representatives from ASSOCHAM, CII, FICCI, etc.

paragraph_text: The board consists of nine directors. Michael Dell, the founder of the company, serves as chairman of the board and chief executive officer. Other board members include Don Carty, William Gray, Judy Lewent, Klaus Luft, Alex Mandl, Michael A. Miles, and Sam Nunn. Shareholders elect the nine board members at meetings, and those board members who do not get a majority of votes must submit a resignation to the board, which will subsequently choose whether or not to accept the resignation. The board of directors usually sets up five committees having oversight over specific matters. These committees include the Audit Committee, which handles accounting issues, including auditing and reporting; the Compensation Committee, which approves compensation for the CEO and other employees of the company; the Finance Committee, which handles financial matters such as proposed mergers and acquisitions; the Governance and Nominating Committee, which handles various corporate matters (including nomination of the board); and the Antitrust Compliance Committee, which attempts to prevent company practices from violating antitrust laws.[citation needed]

paragraph_text: The Board consists of 25 other non-official members and a Chairperson (all of whom are appointed by Central Government). Prasoon Joshi currently presides the board, being appointed as the 28th Chairperson of the Board on 11 August 2017, after the ouster of Pahlaj Nihalani, who was preceded by Leela Samson who had resigned after the CBFC's rejection of a certificate for the film MSG: Messenger of God was overturned by an appellate tribunal. Earlier, Leela Samson had succeeded Sharmila Tagore, who was the longest continuous running Chairperson in the history. Nihalani was the 27th Chairperson after the Board's establishment. His appointment was highly controversial given his propensity for censoring films instead of merely certifying them.

paragraph_text: Steel Heddle Manufacturing Company Complex is a historic factory complex located in the Allegheny West neighborhood of Philadelphia, Pennsylvania. The complex consists of four buildings: the Plant (1919, 1925-1927), Main Office (c. 1919-1922), Chrome Plating Building (1951), and Lumber Storage and Garage (1930). The Plan is a five-story, "U"-shaped, reinforced concrete building on a raised basement. The Steel Heddle Manufacturing Company manufactured heddles and other textile loom accessories. The Philadelphia plant remained in operation until 1983.

paragraph_text: Indian Accounting Standard (abbreviated as Ind - AS) is the Accounting standard adopted by companies in India and issued under the supervison of Accounting Standards Board (ASB) which was constituted as a body in the year 1977. ASB is a committee under Institute of Chartered Accountants of India (ICAI) which consists of representatives from government department, academicians, other professional bodies viz. ICAI, representatives from ASSOCHAM, CII, FICCI, etc.

paragraph_text: The Accounting Standards Board (AcSB) establishes accounting standards for use by private enterprises and private sector not - for - profit organizations. The AcSB contributes to the development of International Financial Reporting Standards (IFRSs) by participating in consultations and activities of the International Accounting Standards Board (IASB) to ensure Canadian publicly accountable entities' financial reporting needs are considered. The AcSB develops and participates in the development of high - quality financial reporting standards.

paragraph_text: The auditor's report on the financial statements typically provides very limited details on the procedures and findings of the audit. In contrast, auditors provide much more detail to the board of directors or to the audit committee of the board. Beginning in 2002, many countries have tasked the audit committee with primary responsibility over the audit. For example, in the United States, section 204 of the Sarbanes - Oxley Act passed in 2002 required auditors to communicate certain information to audit committees, which were required to be entirely independent, and also made the audit committee responsible for the auditor's hiring. In August 2012, the U.S. Public Company Accounting Oversight Board finalized Auditing Standard No. 16, which requires additional communications to the audit committee.

paragraph_text: On 27 July 1793, Maximilien Robespierre was elected to the Committee. At this time, the Committee was entering a more powerful and active phase, which would see it become a de facto dictatorship alongside its powerful partner, the Committee of General Security. The role of the Committee of Public Safety included the governance of the war (including the appointment of generals), the appointing of judges and juries for the Revolutionary Tribunal, the provisioning of the armies and the public, the maintenance of public order, and oversight of the state bureaucracy.

paragraph_text: Tenneti Viswanadham (1896–1979) was a political figure from Visakhapatnam, on the east coast of India. He took an active part in India's struggle for independence. He is remembered now for his role in the establishment of a modern and shore-based steel plant at Visakhapatnam.

Question: This organization appoints members of the public company accounting oversight board in the United States. What is the equivalent of this organization in the country that helped establish the Durgapur Steel Plant?
Answer: Financial Services Authority