Which organization protects investors and helps markets run smoothly?

• A. IRS
• B. AICPA
• C. IFRS
• D. SEC

Answer: (D)

Regulating securities markets to protect investors and keep markets functioning smoothly. The organization that does this in the United States is the Securities and Exchange Commission. It enforces federal securities laws, requires companies to disclose important information, and oversees exchanges, brokers, dealers, and investment advisers and funds. By enforcing rules and supervising market participants, the SEC helps ensure transparency and fairness, which builds investor confidence and reduces fraud. This oversight is what keeps markets orderly and trustworthy. Other organizations serve different purposes: the IRS handles taxes, the AICPA is a professional accounting body, and IFRS provides international accounting standards.