> last shows the last login time. finger does not.


I'm not sure what 'finger' is using to determine the last login time,
then, if not the utmp/wtmp log files.

> I've got many (>500) external customer accounts that access the system
> exclusively via ftp. I'd like to know when the account was last used.


If you happen to be using mod_sql, you can use SQLLog to track this in a
SQL table. Otherwise, you may have to collect the information from
processing of log files.

TJ

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

And ever has it been that love knows not its own depth until the hour of
separation.

-Kahlil Gibran

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