Technical Experts Group (TEG) (the first) and Accounting Regulatory Committee (ARC) (the se Select one a. The first was established by EFRAG to run detailed works on IASB proposals. The second established by the EU to advise on endorsing an IFRS. b. Both the first and the second were established by EFRAG. However, the first was assigned responsibility of doing detailed work on IASB proposals, whereas the second was assigned th responsibility on advising whether to endorse an IFRS Che first was established by the EU to run detailed works on IASB proposals. The second wa established by EFRAG to advise on endorsing an IFRS d. The first was established by the EFRAG to advise on endorsing an IFRS. The second was established by the EU to run detailed works on IASB proposals