What is the term for detailed financial documents prepared by an accountant?

The term for detailed financial documents prepared by an accountant is indeed Accountant's Reports. These reports encompass a variety of documents that provide insights into an organization's financial performance, operations, and compliance with accounting standards. They can include financial statements, audit reports, and performance reports, among others.

Accountant's Reports are important for stakeholders such as management, investors, and regulatory bodies as they help in making informed decisions based on the financial health of the company. This term specifically encompasses the broader category of reports prepared by accountants, highlighting their role in financial reporting and analysis.

The other options, while related to financial documentation, do not capture the broader nature of reports prepared by accountants. Balance Sheets refer specifically to a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. Invoice Statements typically pertain to billing and transactions between businesses and their customers. Financial Summaries may refer to condensed versions of financial data but do not specifically denote the comprehensive nature of Accountant's Reports.