Encyclopedia of Investment Terminology

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An accountant is an individual who practices accounting, which can be defined as the process through which financial transactions are recorded, and disclosed.

Accountants perform several functions including the preparation of financial statements, the auditing of financial statements and tax preparation and advice among other.

In the United States an accountant may become certified as a Certified Public Accountant, although this is not required to perform general accounting work. The American Institute of Certified Public Accountants tests accountants who wish to become certified and has the authority to design an accountant as a Certified Public Accountant.

Those accountants who are not certified public accountants usually work under the supervision of Certified Public Accountants and may be restricted from performing certain work.

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