Accounting or accountancy is the job of sharing financial information about a business to managers and shareholders (people who have invested in the business). 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".