Which of the following would not be considered an external user of accounting data?

A) Canada Revenue Agency
B) management
C) creditors
D) customers

External User

Individuals or entities outside of a company who have an interest in the company's financial information, such as investors, creditors, or regulators.

Accounting Data

Information related to the financial transactions and status of an organization, used to prepare financial statements.

Management

Management involves the activities associated with running a company, such as controlling, leading, monitoring, organizing, and planning, to achieve business goals.