A Writ of Accountability is a Ferengi legal document issued by the Ferengi Commerce Authority which initiates an audit of a Ferengi's business. Upon being served the Writ by a liquidator, the Ferengi in question is legally obliged to turn over to the FCA all business records and statements of profit for review. Failure to disclose profit or to be less than forthcoming in any way can result in severe fines. (DS9: "Family Business")