Which of the following groups is not among the external users for whom financial statements are prepared?
a. customers.
b. employees.
c. suppliers.
d. customers, suppliers, and employees are all external users of financial statements.

(D) Customers, suppliers, and employees are all external users of financial statements

Explanation:

 The customer, employees and the suppliers are all the external users of the financial statement and the summaries which include all the users in the business organization for the purpose of financial information.

The external users are basically refers to the business entity in an organization that uses the various types of accounting information for the business.

 According to the given question, all the given options are the examples of the external users for the financial statement in an organization so that is why the option (D) is correct.  

a loan? that’s my guess, anywho.