accountant
31accountant, certified public — n. An accountant who has passed an official examination and fulfilled other requirements and has thus been licensed as an accountant by his or her state. abbrv. CPA The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc.… …
32Accountant of Court — an official in the Scottish legal system charged with overseeing aspects of insolvency practice, trustees and judicial factors. As a result of the Bankruptcy (Scotland) Act 1993, the Accountant of Court has been given a new function. He may… …
33Accountant in Bankruptcy — in Scotland, an official who may become interim or permanent trustee and who will do so in many small assets cases. Collins dictionary of law. W. J. Stewart. 2001 …
34accountant-client privilege — >> privilege. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …
35Accountant's Liability — An accountant s legal liability while performing professional duties. An accountant is liable for a client s accounting misstatements. This risk of being responsible for fraud or misstatement forces accountants to be knowledgeable and employ all… …
36Accountant Responsibility — The ethical responsibility that an accountant has to those who rely on his/her work. An accountant has a responsibility to the company’s management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets …
37Accountant's Opinion — A statement signed by an independent accountant outlining his or her opinion regarding the quality of information contained in a company s financial reports and records. An accountant s opinion statement can either be qualified or unqualified.… …
38Accountant's Letter — A letter that usually precedes a financial report. An accountant s letter is produced by a company s independent auditors. It summarizes the scope of the accountant s audit and its results in very general terms. The term is frequently used… …
39Accountant General — The Accountant General or Accountant General was formerly an officer in the English Court of Chancery who received all moneys lodged in court, deposited them in a bank, and disbursed them. The office was abolished by the Chancery Funds Act of… …
40Accountant In Charge — The person responsible for personnel and assigning the tasks involved in an audit. The accountant in charge maintains workflow by assigning tasks to accounting and clerical staff, monitors an audit s progress, recommends controls and process… …
