B is corrent because the PCAOB did not adopt the AICPA’s Accounting and Review Services Standards because they only apply to nonpublic companies ("non-issuers"). A is incorrect because the PCAOB adopted the Statements on Auditing Standards of the Auditing Standards Board. C is incorrect because the PCAOB did adopt the AICPA’s Quality Control Standards. D is incorrect because the PCAOB adopted the AICPA’s Attestation Standards.
