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 资深译员Steven,毕业于美国一流的高级翻译学院,专注翻译各种与政府政策有关的法律文件。