Required information Learning Objective: 05-01 Recognize the people involved in the accounting communication process (regulators, managers, directors, auditors, information intermediaries, and users), their roles in the process, and the guidance they receive from legal a [The following information applies to the questions displayed below] After completing this learning objective, you should be able to recognize the people involved in the accounting communication process (regulators, managers, directors, auditors, information intermediaries, and users), their roles in the process, and the guidance they receive from legal and professional standards. Players in the Accounting Communication Process