certified financial statementglossary / certified financial statement A financial statement examined and reported by an independent public or certified public accountant. SEC Rule 12b-2 (17 CFR § 240.12b-2). 词条贡献者 双语律师Nanda,国际知名法学院国际法专业,擅长翻译各类与生物医学诉讼相关的法律文件。