accountant

Defined in 8 dictionaries — U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910), Kinney (1893), Black's (1891), Bouvier (1839)

United States Code

11 U.S.C. § 101 — in this title (2 versions over time)

The term “accountant” means accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized.

The Cyclopedic Law Dictionary

Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

One who is versed In accounts. A person or officer appointed to keep the accounts of a public company. A certified public accountant is one who is certified by proper authority to be competent to examine and report on accounts. He who renders to another or to a court a just and detailed statement of the property which he holds as trustee, executor, administrator, or guardian. See 16 Viner, Abr. 155.

Ballentine's Law Dictionary

James A. Ballentine · 1916

One who has rendered an account.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

One who is versed in accounts. A person or officer appointed to keep the accounts of a public company. He who renders to another or to a court a just and detailed statement of the property which he holds as trustee, executor, administrator, or guardian. See 16 Viner, Abr. 155.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

One who keeps accounts , a person skilled in keeping books or accounts; an expert in accounts or bookkeeping. A person who renders an account. When an executor, guardian, etc., renders an account of the property in his hands and his administration of the trust, either to the beneficiary or to a court, he is styled, for the purpose of that proceeding, the "accountant."

A Law Dictionary and Glossary

George C. Kinney · 1893

A person skilled in accounts; a person is to keep accounts; a person who accounts in a

A Dictionary of Law

Henry Campbell Black · 1891

One who keeps accounts; a person skilled in keeping books or accounts; an expert in accounts or bookkeeping. A person who renders an account. When an executor, guardian, etc., renders an account of the property in his hands and his administration of the trust, either to the beneficiary or to a court, heis styled, for the purpose of that proceeding, the “accountant.”

A Law Dictionary, Adapted to the Constitution and Laws of the United States

John Bouvier · 1839

This word has several significations: 1. One who Is versed in accounts; 2. A person or officer appointed to keep the accounts of a public company; 3. He who renders to another or to a court a just and detailed statement of the administration of property which he holds as trustee, executor, administrator or guardian. Vide 16 Vin. Ab. 155