Stakeholder
A stakeholder is a person or group with an interest in, or affected by, an organisation’s activities and decisions. Relevant groups can include owners, employees, customers, lenders and communities. Governance and assurance reports may address different stakeholder information needs.
Worked example
Lenders use financial statements to assess credit risk, while shareholders consider stewardship and returns.
Common mistake
Not every stakeholder is automatically an intended user of every assurance report or owed the same legal duty.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |
| ACCA | APM | Direct | September 2026–June 2027 |
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | FR | Supporting | September 2026–June 2027 |
| ACCA | PM | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| ACCA | SBR | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |