accountant.  1.  A  person  authorized  under  applicable  law  to  practice  public  accounting;  a

person  whose  business  is  to  keep  books  or  accounts,  to  perform  financial  audits,  to  design  and

control  accounting  systems,  and  to  give  tax  advice.  •  For  some  purposes,  the  term  includes  a

professional  accounting  association,  a  corporation,  and  a  part-nership,  if  they  are  so  authorized.

[Cases: Accountants    1. C.J.S. Accountants § 2.]

certified public accountant.An accountant who has satisfied the statutory and administrative

requirements to be registered or licensed as a public accountant. — Abbr. CPA.

2. A defendant in an action of account. [Blacks Law 8th]