### Question
Can you define what accountant means?


### Answer
**Accountant** is defined as the following in *11 U.S.C. § 101*:

> accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized

#### Citation:
  - *11 U.S.C. § 101*
  - Heading: **CHAPTER 1-GENERAL PROVISIONS**

