Who examines financial records of government agencies and companies under regulation?

The role of examining financial records of government agencies and regulated companies falls under the responsibilities of public accountants. Public accountants are equipped with the necessary expertise to assess and audit the financial statements of various entities, ensuring compliance with applicable laws and regulations. They conduct audits, which are designed to provide an independent evaluation of an organization's financial position, offering assurance about the accuracy and integrity of the financial records.

Public accountants also represent a critical link in maintaining the trust and transparency in financial reporting, which is essential for stakeholders, including investors, regulators, and the general public. By analyzing financial statements and other records, they help ensure that agencies and companies operate within legal and ethical boundaries. This highlights why public accountants are particularly suited for the examination of financial records in the context described in the question.