Which of the following groups is NOT a primary user of final accounts?

In financial accounting, the primary users of final accounts are identified as those stakeholders who have a direct interest in the financial outcomes of a business and rely on financial statements to make informed decisions.

Customers, for example, may use final accounts to evaluate the financial stability of a business before entering into long-term agreements or making significant purchases. This evaluation helps them assess the risk of non-delivery or bankruptcy.

Investors are another key group, as they rigorously analyze final accounts to decide whether to invest in a company or how to manage their existing investments. They look for profitability, growth potential, and financial health, all of which are encapsulated in final accounts.

Management utilizes final accounts to make informed decisions regarding operations, strategic planning, and assessments of business performance. They need to understand the financial position and results of their business to guide their management strategies and day-to-day operations effectively.

On the other hand, suppliers are generally considered secondary users of final accounts. While they may monitor the financial health of their buyers to assess credit risk, they do not require the same level of detailed financial information as the primary users. Suppliers might rely more on operational relationships and credit ratings rather than in-depth analysis of financial statements. This categorizes them as secondary users compared to