According to gasb concepts statement no. 1, what are the three groups of primary users of external state and local governmental financial reports? the securities exchange commission, the citizenry, and legislative and oversight bodies. the securities exchange commission, legislative and oversight bodies, and investors and creditors. the securities exchange commission, the citizenry, and investors and creditors. the citizenry, legislative and oversight bodies, and investors and creditors. the citizenry, management, and the governmental accounting office