An accountant who has the legal authority to attest to the fair presentation of information in the financial statements of any company is called a/an:

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A certified public accountant (CPA) is a professional accountant who has passed the CPA exam and has met the education and experience requirements to obtain a license in a specific state. CPAs have the legal authority to attest to the fair presentation of information in the financial statements of any company. Internal auditors, controllers, and chief financial officers may have important roles in a company's financial reporting process, but they do not have the same legal authority as a CPA to provide attestation services.

An Accountant Who Has the Legal Authority to Attest to the Fair