public accountant

An individual licensed to perform defined accounting and auditing activities for the public. The range of activities undertaken by modern public accountants includes (i) the giving of *external audit opinions, (ii) the provision of financial accounting and taxation services, and (iii) other *management advisory services. The history of public accounting has been succinctly summarized as follows: Public accounting "was born through *bankruptcies, fed on failures and *fraud, grew on liquidations and graduated through audits" (quoted in Matthews et al., 1998, 93). See also *Certified Public Accountant.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • public accountant — noun : an accountant whose services are available to the public compare certified public accountant * * * public accounting. an accountant whose services are available to the public at large, in contrast to one employed on a full time basis by a… …   Useful english dictionary

  • public accountant — One who furnishes accounting or auditing service on a fee basis, per diem, or otherwise, for more than one employer. Frazer v Shelton, 320 Ill 253, 150 NE 696, 43 ALR 1086. One who comes into the offices of a company one or two days a month for… …   Ballentine's law dictionary

  • public accountant — public accounting. an accountant whose services are available to the public at large, in contrast to one employed on a full time basis by a company. * * * …   Universalium

  • public accountant — n. accountant who can offer his services to the public at large as opposed to an accountat who is employed on a full time basis by a company …   English contemporary dictionary

  • public accountant — /pʌblɪk əˈkaʊntənt/ (say publik uh kowntuhnt) noun a person who carries on the business of accounting, offering services to the public for remuneration …   Australian English dictionary

  • Certified Public Accountant — Not to be confused with Certified Accountant. Not to be confused with Certified Practising Accountant. Certified Public Accountant (CPA) Type Qualified accountants Industry Accounting and Finance Founded United States Headquarters United States …   Wikipedia

  • Uniform Certified Public Accountant Examination — The Uniform Certified Public Accountant Examination (Uniform CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in the United States. The Uniform CPA Exam is developed and maintained by the… …   Wikipedia

  • certified public accountant — ( CPA) An accountant who has met certain standards, including experience, age, and licensing, and passed exams in a particular state. Bloomberg Financial Dictionary * * * certified public accountant certified public accountant ➔ accountant * * *… …   Financial and business terms

  • certified public accountant — noun an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state in addition to accounting and auditing, CPAs also prepare tax returns for… …   Useful english dictionary

  • certified public accountant — index accountant Burton s Legal Thesaurus. William C. Burton. 2006 certified public accountant …   Law dictionary

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