An accountant’s opinion is the opinion expressed in the form of a statement by an independent certified public accountant who audit’s a company's financial reports and records. Usually, an accountant’s opinion will be signed by the accountant and will state about the condition of the financial statements of a company, and quality of information contained in a company's financial reports and records.
An accountant’s opinion can vary from clean to adverse. A clean opinion is one which states that the company's financial reports and records fairly represent the position of the company. An adverse opinion is one which states that the financials does not represent the correct position of the company.
Likewise, an accountant's opinion can either be qualified or unqualified. An accountant's opinion is qualified, if the accountant is questioning the information provided or the accounting principles. An accountant's opinion is unqualified when the accountant considers that the information given in the financial statements is complete.