The Children’s Advertising Review Unit (CARU) was founded in 1974 by the National Advertising Review Council (NARC), an independent advertising industry self-regulating body established to provide guidance and set standards of truth and accuracy for national advertisers. CARU and NAD (National Advertising Review Board) are the investigative bodies of the advertising industry’s self-regulation scheme. The National Advertising Review Board (NARB), the appeals body, is a peer group from which ad-hoc panels are selected to adjudicate those cases that are not resolved at the NAD/CARU level. CARU is funded by the children’s advertising industry, while NAD/NARC/NARB’s funding is derived from CBBB membership fees.