accountant

accountant
An individual who performs *accounting duties. Some of the accountant’s responsibilities may overlap with those of the bookkeeper, in terms of the recording of individual financial transactions, but the accountant’s terms of reference tend to be the wider of the two. Among other things, the accountant may prepare, audit, or analyze *financial statements; analyze *costs; prepare *taxation schedules; or perform operational *consulting services. Most accountants derive their authority from membership of *professional organizations such as the *American Institute of Certified Public Accountants and the *Institute of Management Accountants. Membership of professional accounting bodies tends to require examination success, periods of relevant experience, or a combination of both.

Auditor's dictionary. 2014.

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