The Accountant is unlocked by researching Finance in the Bureaucracy menu. The Accountant is part of the Administrators group who tabulates financial Reports. The accountant allows you to spend more money per day on staff, as long as your current funds allow it. Having an accountant will also allow you to have a negative cashflow, which allows you to hire more workers, among other things.
Like other administration staff, the accountant needs her own office.
Having an Accountant will allow you to access the following research boxes:
- Land Expansion
- You will become able to increase the size of the map by purchasing adjacent pieces of land (at $5 per square, in blocks of at least 4,000 squares).
- Extra Grant
- You will be able to accept 3 instead of 2 grants at a time, giving you the chance to finish them earlier
- Bank Loan
- Unlocking bank loans in the grants report
- Tax Relief
- The corporate taxes upon your daily profit are lowered from 30 % to 15 %.
- Tax Relief -> Offshore Tax Haven
- The corporate taxes upon your daily profit are lowered from 15 % to 1 %.
All of these are very crucial sections to game play, making the Accountant quite powerful.
- The Accountant bureaucracy research costs $500 and takes 6 hours to unlock.
- Each accountant costs $1000 to hire and $200 per day. It is possible to hire more than one, and this helps research go faster. After you have finished researching the Accountant's branch, there is no point to having more than one Accountant.
- Allows you to spend over your daily spending limit.
- Be careful when spending over the daily limit, otherwise you may spend too much and not have money for an emergency. You even might get bankrupt, which is a failure condition in sandbox mode.
- Getting the Accountant early on is a good decision, as it allows you to hire more staff within the first few days.
- A good strategy to use when dealing with an accountant is to put her in an isolated office block because she will never need to leave her office. She may want to go to a staffroom, so have one nearby to the office block. This protects her from being killed in a riot, and keeps her out of the way.