One who has rendered an account.
Definition of Accountant
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Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
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Ballentine's Law Dictionary -
Black's Law Dictionary: 2nd EditionOne 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."