What is Accountant?

Legal Definition
An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource(s).

In many jurisdictions, professional accounting bodies maintain standards of practice and evaluations for professionals. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.

The Big Four auditors are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry and the public sector.
-- Wikipedia
Legal Definition
A professional who engages in accounting, which involves preparing and auditing financial statements, bookkeeping and financial analysis.

An accountant may also be qualified to give individuals or corporations tax advice and prepare tax returns.
Legal Definition
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, admnistrator or guardian. Vide 16 Vin. Ab. 155.
-- Bouviers Law Dictionary
Legal Definition
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."
-- Black's Law Dictionary
Legal Definition
One who has rendered an account.
-- Ballentine's Law Dictionary