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A Writ of Accountability was a Ferengi legal document issued by the Ferengi Commerce Authority which initiated an audit of a Ferengi's business. Upon being served the Writ by a liquidator, the Ferengi in question was 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 could result in severe fines. (DS9: "Family Business")