Final answer:
Certified Public Accountants (CPAs) are the persons in the United States who provide external auditing services.
Step-by-step explanation:
In the United States, persons who provide external auditing services are designated as Certified Public Accountants (CPAs). CPAs are professionals who have met specific education, examination, and experience requirements to perform auditing, accounting, and financial reporting services.
While options b) Certified Financial Accountants and d) Certified Management Accountants are certifications related to accounting and finance, they are not specifically designated for external auditing services.
Option c) Chartered Accountants is a term commonly used in countries like the United Kingdom and Canada for professionals who provide external auditing services.
Persons in the United States who provide external auditing services are designated as Certified Public Accountants (CPAs). CPAs are professionals who have passed the Uniform CPA Examination and have met additional state education and experience requirements. Their role is crucial in ensuring the accuracy of financial statements, which enhances trust and confidence in the financial practices of businesses and organizations. While the comptroller of public accounts handles the state's financial transactions and tax collections, CPAs focus on auditing, accounting, and financial reporting for a range of clients including public and private companies, individuals, and governments.