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chapter 01: Accounting in Business Identify users and uses of, and opportunities in, accounting. Knowledge Check 02 Identify
Accounting certifications include the: O IFRS O GAAP O CPA O SEC
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Answer #1

Supplier - External user, since suppliers are not part of internal management nor shareholders
Banker - External user, since bankers are not part of internal management nor shareholders
Division manager - Internal user, since they are part of internal management
Labor Union - External user, since they are outside of organization

The answer is
c. CPA i.e. Certified Public account

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