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Financial Statement Users Role and Other Parties Are 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. Internal Auditors Review the financial statements of publicly traded companies for a variety of reasons that are in the public interest. Government Agencies Use financial information during negotiation of new labor agreements and compensation contracts. Competitors Support accounting professionals throughout their careers by providing training, professional skills development, and other resources. Professional Organizations 0. Are shareholders of the company. Equity Investors Protect investors and oversee the accounting and auditing standard setting 11. processes. Regulatory Bodies - Calculator Ask My Instructor Print Competitors Creditors Employees and Labor Unions Equity Investors External Auditors Financial Analysts Government Agencies Internal Auditors Professional Organizations Regulatory Bodies y Suppliers and Customers Internal Auditors Government Agencies