Accounting or accountancy is the job of sharing financial information about a business to managers and shareholders or owners. Accounting is often called the "language of business". Accountants are people who do accounting, and also carry out the auditing or checking of a company's books and records. In Britain, this auditing is often carried out by a qualified person called a "chartered accountant". In the United States, the professional designation is Certified Public Accountant or "CPA".