In which of the following ways do public accountants differ from management accountants?

Public accountants rely on data provided by top managers, whereas management accounts rely on data

provided by middle and supervisory managers.

Management accountants are answerable to the Securities and Exchange Commission, whereas public

accountants are answerable to their own organization.

Management accountants are associated with CPA firms, whereas public accountants can only be

internal auditors.

Public accountants conduct external audits, whereas management accountants analyze the financial

statements of their own organization.