certificate of accountant

certificate of accountant
An accountant's license to practice as a certified public accountant. 1 Am J2d Accts § 2; the statement by a certified public accountant, or other accountant, employed to examine the books of a corporation, partnership, or individual engaged in business, or of a charitable corporation, appended to the financial statement of the corporation, partnership, or individual, that he has examined the books and accounts of the corporation, partnership, or individual, and that the financial statement is a true representation of the financial condition of the business conducted or the charity administered.

Ballentine's law dictionary. . 1998.

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