Following review by a Certified Public Accountant, financial statements belonging to a company are considered to be under this designation. The professional is also responsible for pointing out any issues with the books.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser