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?

<P0-S0> 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. <P0-S1> It was set up with the help of UK. <SEP> <P1-S0> the sustainability accounting standards board was founded in 2011 to develop and disseminate sustainability accounting standards. <P1-S1> 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. <P1-S2> 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. <P1-S3> the general principle is, in peter drucker's phrase, "what gets measured gets managed". <SEP> <P2-S0> 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. <P2-S1> 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. <SEP> <P3-S0> Two Board members must be Certified Public Accountants. <P3-S1> 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. <P3-S2> 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. <P3-S3> Each member serves full - time, for staggered five - year terms. <P3-S4> 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. <P3-S5> The organization has a staff of about 800 and offices in 11 states in addition to its headquarters in Washington. <SEP> <P4-S0> There is no common name for securities commission or financial regulatory agency in each country. <P4-S1> Naming has become more complicated as some governments have consolidated or merged organisations and given them a wider remit. <P4-S2> They sometimes contain the term securities and commission. <P4-S3> 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). <P4-S4> Such as the Securities and Exchange Commission of the US or Securities and Futures Commission (Hong Kong).