According to GASB Concepts Statement No. 1, what are the three groups of primary users of external state and local governmental financial reports?

Multiple Choice

A. The Securities. and Exchange Commission, the citizenry, and legislative and oversight bodies.

B. The Securities and Exchange Commission, legislative and oversight bodies, and investors and creditors.

C. The Securities and Exchange Commission, the citizenry, and the investors and creditors.

D. The citizenry, legislative and oversight bodies, and investors and creditors.

E. The citizenry, management, and the Government Accounting Office.