Legal Dictionary of Pakistan
Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.
Accountant
A person authorized under applicable law to practice public accounting; a person whose business is to keep books or accounts, to perform financial audits, to design and control accounting systems, and to give tax advice. 0 For some purposes, the term includes a professional accounting association, a corporation, and a partnership, if they are so authorized.
accountant's lien
The right of an accountant to retain a client's papers until the accountant's fees have been paid.
accountant's lien.
See LIEN,
accountant-client privilege
The protection afforded to a client from an accountant's unauthorized disclosure of materials submitted to or prepared by the accountant.
certified public accountant
An accountant who has satisfied the statutory and administrative requirements to be registered or licensed as a public accountant. = Abbr. CPA. 2. A defendant in an action of account.