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Users of business records include internal stakeholders such as management, employees, and finance teams who rely on these documents for decision-making, compliance, and operational efficiency. External users encompass auditors, tax authorities, investors, and regulators who utilize the records for assessments, audits, and ensuring regulatory compliance. Additionally, customers and suppliers may access certain business records for transaction verification and relationship management. Overall, business records serve a wide range of users, each with specific informational needs.

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