1. Banks and other financial institutions that lend money to the company. 2. Use financial statements to determine whether to conduct business or purchase products from a company. 3. Use financial information to determine their market position relative to the reporting entity and to attempt to identify future strategies of the reporting entity. 4. Independent of the company and responsible for ensuring that management prepares and issues financial statements that comply with accounting standards and fairly present the financial position and economic performance of the company. 5. Use financial information to review and analyze reported results of the companies they cover and make investment recommendations. 6. Employees of the company serving in an advisory role to management. They provide information to management regarding the company's operations and proper functioning of its internal controls. 7. Review the financial statements of publicly traded companies for a variety of reasons that are in the public interest. 8. Use financial information during negotiotion of new labor agreements and compensation contracts. 9. Support accounting professionals throughout their careers by providing training. professional skills development, and other resources. 10. Shareholders of the company. 11. Protect investors and oversee the accounting and auditing standard setting processes. 1. Banks and other financial institutions that lend money to the company. 2. Use financial statements to determine whether to conduct business or purchase products from a company. 3. Use financial information to determine their market position relative to the reporting entity and to attempt to identify future strategies of the reporting entity. 4. Independent of the company and responsible for ensuring that management prepares and issues financial statements that comply with accounting standards and fairly present the financial position and economic performance of the company. 5. Use financial information to review and analyze reported results of the companies they cover and make investment recommendations. 6. Employees of the company serving in an advisory role to management. They provide information to management regarding the company's operations and proper functioning of its internal controls. 7. Review the financial statements of publicly traded companies for a variety of reasons that are in the public interest. 8. Use financial information during negotiotion of new labor agreements and compensation contracts. 9. Support accounting professionals throughout their careers by providing training. professional skills development, and other resources. 10. Shareholders of the company. 11. Protect investors and oversee the accounting and auditing standard setting processes