accountant English · revision 39778

+ {{infobox|confidence=established|formation=borrowing|attested=1429|origins=la computō}}

+

+ ==Pronunciation==

+ * US: /əˈkaʊn.tənt/^(Wiktionary)

+

+ ==Etymology==

+ It is [[bor|xno|accountaunt]], Middle French [[m|frm|acomptant]],^(OED 2026)^(MWU 2024)^(SOED 2002) the present participle of [[m|fro|aconter|t=to count, enumerate]], the source of [[account]].^(Etymonline)^(Klein 1966)^(ODE 2010) The OED explains it as the participle used as an adjective, "accountable", and as a noun, "official responsible for accounts", which Anglo-Norman had from the late 13th century;^(OED 2026) the Shorter Oxford and the Oxford Dictionary of English call it Law French.^(SOED 2002)^(ODE 2010) The Anglo-Norman verb is recorded from 1113–19 in the senses "to count" and "to reckon".^(AND) Dictionary.com notes that the modern spelling replaced late Middle English [[m|enm|accomptant]] under the influence of the verb.^(Dictionary.com 2016)

+

+ ==Earliest recorded meaning==

+ The adjective, liable to give an account (of one's conduct or duties), accountable: 1429;^(OED 2026) Etymonline dates it to the early 15th century.^(Etymonline) As a noun, a person who must render account: 1449, in the Paston Letters;^(OED 2026) Etymonline dates the noun, an accounting officer, to the mid-15th century.^(Etymonline)

+

+ ==Semantic evolution==

+ The adjective survived into the 19th century and was used by Shakespeare in ''Measure for Measure'' ("accountant to the law") and ''Othello'';^(OED 2026)^(Johnson 1755)^(MWU 2024) Johnson (1755) still listed it.^(Johnson 1755) The professional sense, a person who keeps or examines financial accounts, is recorded from 1539,^(OED 2026) and Etymonline dates it to the 1530s.^(Etymonline) The title ''Accountant General'' appears in 1621, in the laws of the East India Company.^(OED 2026) From 1622 an ''accountant'' could also be anyone who counts or reckons,^(OED 2026) a sense now rare.^(OED 2026)^(MWU 2024) In law, ''accountant'' was the defendant in an action of account.^(SOED 2002)^(MWU 2024)

+

+ ==Timeline==

+ * 1429 – adjective, accountable (until 1893).^(OED 2026)

+ * 1449 – noun, one who must render account.^(OED 2026)

+ * 1539 – one who keeps or examines accounts professionally.^(OED 2026)^(Etymonline)

+ * 1621 – ''Accountant General''.^(OED 2026)

+ * 1622 – one who counts or reckons (now rare).^(OED 2026)

+

+ ==Modern meaning==

+ ===Noun===

+ # A person whose job is to keep, inspect and report on financial [[account|alt=accounts]], and who advises on [[tax]] and finance: ''She asked her accountant to check the figures.''^(Collins 2023)^(MWU 2024)

+ # (law, archaic) The defendant in an action of account.^(MWU 2024)^(SOED 2002)

+

+ ===Adjective===

+ # (obsolete) Liable to give an account; [[accountable]].^(MWU 2024)^(OED 2026)

+

+ ==Word family==

+ * [[accountancy]]

+ * [[accountantship]]

+ * [[certified public accountant]]

+ * [[turf accountant]]

+ * [[chartered accountant]]

+

+ ==Related words==

+ * [[account]]

+ * [[count]]

+ * [[compute]]

+ * [[audit]]

+ * [[bookkeeper]]

+

+ ==References==

+ {{reflist}}