Users of the Fulcrum Health Plan Financial Information Include: the Independent

Users of the Fulcrum Health Plan financial information include: The independent auditors who review Fulcrum's financial statements Fulcrum's controller (comptroller) Fulcrum's plan members The providers that deliver healthcare services to Fulcrum plan members Fulcrum's competitors Of these users, the ones that most likely can correctly be classified as external users with a direct financial interest in Fulcrum are the

A) Independent auditors, the plan members, the providers, and the
B) Competitors only
C) Independent auditors, the controller, and the providers only
D) Controller and the competitors only
E) Plan members and the providers only