Refers to a professional accountant, such as a certified public accountant (公認会計士) or tax accountant (税理士).
He works as an accountant at a major auditing firm.
会計士の資格を取るのは難しい。
Getting an accountant's license is difficult.
He became an accountant after graduating from university.
You should consult an accountant about your taxes.
My sister works as an accountant at a major company.