Correct option is B
The Chairman of the Public Accounts Committee (PAC) of the Indian Parliament is appointed by the **Speaker of the Lok Sabha**. The PAC is one of the most important financial parliamentary committees, responsible for examining the annual audit reports of the Comptroller and Auditor General of India (CAG), which are laid before the Parliament. The committee scrutinizes public expenditures to ensure they are within the scope of the financial appropriations approved by the Parliament. Traditionally, the convention has been to appoint a member from the opposition as the Chairman of the PAC, a practice that helps maintain the committee's impartiality in overseeing government expenditures.