A public officer whose function is to examine and pass upon the accounts and vouchers of officers who have received and expended public money by lawful authority. In practice. An officer (or officers) of the court, assigned to state the items of debit and credit between the parties in a suit where accounts are in question, and exhibit the balance. Whitwell v. Willardj 1 Mete. (Mass.) 218. In English law. An officer or agent of the crown, or of a private individual, or corjioration, who examines periodically the accounts of under officers, tenants, stewards, or bailiffs, and reports the state of their accounts to his principal.