Individual responsible for collecting and analyzing accounting records to determine the financial status of an establishment, as well as preparing financial reports and identify poor controls, duplicated effort, fraudulent activities, overspending and noncompliance with laws, regulations, and management policies. They also confer with company officials on financial and regulatory matters, as well as recommend controls to ensure system reliability and data integrity. They account receivable and payable, negotiable securities, and canceled checks to validate the accuracy of records. He also examines material assets, net worth, liabilities, capital stock, surplus, income, and expenses, and also the inventory to certify journal and ledger entries.