Accountants record and analyze financial records for companies or individuals. Their job is to compile and verify all transactions and ensure that their clients are financially efficient as well as compliant with lawful business practices. Accountants handle a wide range of responsibilities, depending on their specialty. On a daily basis, they may review financial statements for quality assurance, verify transaction compliance, and document individual expenditures. They are also expected to make budget recommendations to increase the financial efficiency of their clients. During tax season, it is the job of an accountant to calculate taxes owed, prepare tax documents, and follow up on payments made to or received from the U.S. government. Occasionally, in smaller enterprises, an accountant may double as an auditor around tax season. Normally, an outside auditor is brought in to review the accountant's work.