for the attestations required under this section. (B) Establishment of advisory committee After the expiration of the 90-day period described in subparagraph (A), the Public Company Accounting Oversight Board and the American Institute of Certified Public Accountants shall establish an advisory committee that shall be comprised of the entities that submit proposals under that subparagraph. (C) Creation of standard The advisory committee established under subparagraph (B) shall— (i) create a proposed standard for the purposes described in subparagraph (A)