An Accountant Recording Previous Interest Transactions

In a Hadith Rasulullah Sallallahu Alaihi Wa Sallam has cursed the one who consumes interest, pays interest, the one who draws up the document in which the agreement of interest is finalized (between the transacting parties) and those who are witness to such a transaction.

Since seeing that an accountant does not draw up the actual document wherein the agreement of interest is finalized between the parties involved; but rather merely records it in the respective ledgers, journals and balance sheets after the agreement has already taken place between the transacting parties; there would be leeway to render this service. In other words, the chartered accountant is merely recording or doing an audit of an interest-bearing transaction that has already taken place (in the past), thus he will not fall under the ambit of the curse that is directed at the one who draws up the document in which the agreement of interest is finalized between the transacting parties. 

Notwithstanding its permissibility, wherever a Muslim chartered accountant can avoid even recording such a past transaction, he should preferably avoid it.