entities comply with consumer protection measures. United States In the US, a national nonprofit organization, the Jump$tart Coalition for Personal Financial Literacy, is a collection of corporate, academic, non-profit and government organizations that work for financial education since 1995. Another national nonprofit organization in the US, the National Association of Investors (NAIC), has focused their financial literacy efforts specifically on investment education since 1951. The United States Department of the Treasury established its Office of Financial Education in 2002; and the US Congress established the Financial Literacy and Education Commission under the Financial Literacy and Education Improvement Act in 2003. The Commission published its National Strategy on Financial Literacy in 2006. While many organizations have supported the financial literacy movement, they may differ on their definitions of financial literacy. In a report by the President's Advisory Council on Financial Literacy, the authors called for a consistent definition of financial literacy by which financial literacy education programs can be judged. They defined financial literacy as "the ability to use knowledge and skills to manage financial resources effectively for a lifetime of financial well-being." The Council for Economic Education (CEE) conducted a 2009 Survey of the States and found that 44 states currently have K-12 personal finance education or guidelines in place. However, "only 17 states require high school students to take a course in personal finance." The Center For Financial Literacy at Champlain College conducts a biannual survey of statewide high school financial literacy requirements across the nation. The 2017 survey found that Utah had the highest state requirement in the nation, while in Alaska, Delaware, Washington, District of Columbia, Hawaii, Rhode Island and South Dakota, students are entirely dependent on the initiative of their local school board. In July 2010, the United States Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act), which created the Consumer Financial Protection Bureau (CFPB). The CFPB has been tasked, among other mandates, with promoting financial education through its Consumer Engagement & Education group. Brazil Between 2018 and 2019, surveys were performed for a myriad of players in the Brazilian financial market. Among them, B3 (stock exchange), ANBIMA, CVM e Ilumeo Institute. Following these surveys, Brazil defined action plans, the National Strategy about Financial Education (ENEF). Academic research Accounting literacy The 1999 Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees recommended that publicly traded companies have at least