public accountant

public accountant
One who furnishes accounting or auditing service on a fee basis, per diem, or otherwise, for more than one employer. Frazer v Shelton, 320 Ill 253, 150 NE 696, 43 ALR 1086. One who comes into the offices of a company one or two days a month for the purpose of auditing and balancing its books, reconciling its bank account with its books, checking and totaling the bookkeeper's records of the payroll checks, and who also prepares the income tax returns of the company, performs the services of a public accountant rather than those of a bookkeeper. Jaeger Mfg. Co. v Maryland Casualty Co. 231 Iowa 151, 300 NW 680. See certified public accountant.

Ballentine's law dictionary. . 1998.

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