E 15 Participants in establishing GAAP L013 Three groups that participate in the process of establishing GAAP are users, preparers, and auditors. These groups are represented by various organizations. For each organization listed below, indicate which of these groups it primarily represents. 1. Securities and Exchange Commission 2. Financial Executives International 3. American Institute of Certified Public Accountants 4. Institute of Management Accountants 5. Association of Investment Management and Research