### Question
What is the definition of accountant?


### Answer
The definition of **accountant** is as follows 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**

