bookkeeper

A bookkeeper refers to a corporation’s or organization’s financial record keeper. This person will usually be in charge of keeping records of the company’s accounts, expenditures, earnings, profits, losses, receipts, etc. Bookkeepers and accountants fall under the supervision of the Securities and Exchange Commission (SEC). 

See also: 26 U.S. Code § 1.381(c)(2)-1

[Last reviewed in March of 2025 by the Wex Definitions Team]

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