Concept:External users are individuals or groups outside the business who rely on accounting information for decisions.
Explanation:Accounting information is used by two main groups: internal users and external users.
Internal users work inside the business, such as employees, management, and directors.
External users are outside the business, such as banks, suppliers, investors, customers, and tax authorities.
Among the given options, banks are outside the organisation and need accounting details to assess creditworthiness.
Hence, banks are a correct example of external users.
Answer:C. banks