Which of the following is not an external user?

Current owners

The correct answer is option 4- Current owners.

Current owners are internal user. They make investment in the business and wealth grow. They likes to know extent of profit in the last accounting period, current position of the assets/liabilities of the business.

OTHER OPTIONS-

* Bank- Bank is interested in adequacy of profits only as an assurance of the return of principal and interest back in time. Bank is equally concerned about the form in which the assets are held by the business. When more assets are held in cash or near cash form, the aspect is known as liquidity.

* Prospective owner- He is interested in information about past profits and financial position as indicative of likely future performance.

* Government- Its concerns are that the rights of all stakeholders are protected. Since the government levies taxes on the business, they are interested in information about profitability in particular besides lot of other information.