This research focused on the relationship between Accountant review and the accuracy of financial forecast. In this research, we use three CPA’s characteristics (CPA tenure, Client importance, Industry Expertise ) to investigate the effect on the accuracy of financial forecast in two different systems. In the result, we find that Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the mandatory financial forecast system. In the voluntary financial forecast system, Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the company by CPA review. Lastly, we only find statistically significance between CPA review and the accuracy of financial forecast in voluntary financial forecast system.