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The Final Accountant is a figure in the Ferengi afterlife.
In 2373, Quark made a motion of appealing to the entity when talking to Odo about his woes of how Kai Winn Adami was running Deep Space 9. (DS9 - Rebels novel: The Conquered)
Later he prayed to the Final Accountant that he not die by falling off a "split-head", a creature on Sierra-Bravo 112-II. (DS9 - Rebels novel: The Courageous)