Creating a Comprehensive Inactive Guest Account Report

Many examples of how to report inactive Entra ID guest accounts with PowerShell are available on the internet, but they're all flawed because they make decisions based on the last sign in. That's a shortsighted method because it doesn't take guest activity into account. This article explains how to combine audit data with sign-in data to create an enhanced view of guest account activity so that intelligent decisions can be made to keep or retain the accounts.

https://practical365.com/inactive-guest-account-report/