The primary external users of accounting information are goverment units, lenders, vendors, credit-rating agencies, stockholders, customers, and employees.

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The primary external users of accounting information include government units (such as tax authorities), lenders (such as banks), vendors (such as suppliers), credit-rating agencies, stockholders, customers, and employees looking for information on the financial health and stability of the company.

The Primary External Users of Accounting Information Are Goverment Units