Other Free Encyclopedias » 21st Century Webster's Family Encyclopedia » 21st Century Webster's Family Encyclopedia - A to Akutagawa, Ryunosuke


financial accountant statement

Accounting, analysis of financial records in order to reveal the financial position of an individual or firm. In the United States, an accountant who has passed a state examination becomes a certified public accountant (CPA). A financial statement is audited—that is, checked for accuracy and fairness—by an accountant who was not involved in the preparation of the statement.

See also: Audit.

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