responsible for the day-to-day
workofrecording business by
making entries, posting the books and making theaccounts balance.
who may also do the work just mentioned, is qualified to
and complete the record of the year's trading. He has to
a firm's books must be examined by an independent firm of.
be members of a professional accounting body such as
have examined a firm's
give an undertaking in the form of a
that they consider the figures are correct.