Which of these would not be considered an internal user of accounting information?
A) The human resources manager.
B) The chairman of CPA Australia.
C) The chief financial officer.
D) The purchasing officer.

Question

Quizplus · Accepted Answer

The chairman of CPA Australia is an external user of accounting information, as they are not an employee or member of the organization for which the accounting information is being prepared. The other options listed are all internal users who would have direct access and use of the accounting information within their organization.

Which of These Would Not Be Considered an Internal User