Answer:
1. SEC examiner - Financial accounting Information
2. Bookkeeping Department - Financial accounting Information
3. Division controller - Both financial and managerial accounting information
4. External auditor (public accounting firm) - Financial accounting Information
5. Loan officer at the company's bank - Financial accounting Information
6. State tax agency auditor - Financial accounting Information
7. Board of director - Both financial and managerial accounting information
8. Manager of the Service Department - Managerial accounting information
9. Wall Street analysis - Financial accounting Information
10. Internal auditor - Both financial and managerial accounting information
11. Potential investors - Financial accounting Information
12. Current stockholders - Financial accounting Information
13. Reporter from the Wall Street Journal - Financial accounting Information
14. Regional division managers - Managerial accounting Information