Accounting: identifies and records the economic events of an organization and communicates to interested users. Internal users: work for the company and plan, organize, and run the business i. e. finance/ marketing/ hr managers, production supervisors, etc. Investors: use accounting information to make decisions to buy, hold, or sell their ownership interest. Lenders (i. e. bankers): use accounting information to evaluate the risks of lending money. Other creditors (i. e. suppliers): use accounting information to decide whether or not to grant credit to a customer. Employees and labour unions: want to know if the company can provide employee opportunities and pay salaries/ benefits. Customers: interest in whether a company will support product lines and warranties. Taxing authorities (i. e. cra): want to know if the company respects the tax laws. Regulatory agencies (i. e. provincial securities commissions): want to know whether a company is operating within prescribed rules.