An accountant play enormous in the democracy and the improvement of the national economy. This is why this work titled, role of an accountant in a democratized Nigeria has been chosen.

This work will enlighten us on who these accountant are made of, the power they vested on statutory, how they can be defined and a lot of factors and functions we are suppose to know concerning them.

Furthermore, the role of an accountant is suppose to play under a democratic dispensation was dealt with in this work.

The work of some authors was also evaluated in order for the researcher to make his own contribution in the circumstances the review was directed into the foreign related literature and local related literature.