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 资深译员陈鹏,毕业于国内顶尖的高级翻译学院,擅长翻译各类与全球贸易及投资相关的法律文件。