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.
