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]