Financial analysis is carried out for outward or inside clients by a financial analyst. A financial analyst is also known as research analyst, investment analyst, equity analyst or even as a securities analyst. Most often basic analysis doctrines are used by the financial analyst but using tactical evaluation of the market environment and methodological graph analysis has become usual nowadays. The existing securities are examined and based on their evaluation they suggest as to hold, buy or sell the security. Open proceedings, filings via the company and go to public symposium give required information to the analysts. During the late 2000s corporate scandals brought legislative changes which resulted in the difficulty of obtaining information by the financial analysts. Different mutual funds, retirement fund, insurance firms, banks usually employ financial analyst. A commercial lending firm normally appoints financial analyst. Before lending money the balance sheet is analysed in order to audit the financial statements. Company financial statements are analysed in case of a stock brokerage house or in an investment bank. A company’s assessment and project future earnings is examined by studying different factors like costs, tax rates price money of different goods or services, etc. The analyst also keeps a good rapport with the executives of different companies in order to understand the efficiency of that particular company in the field. They also keep good information about the latest investment products and the development of different companies. They must also be aware of the new policies that may affect the investments or the income of the client. Most of such information is gathered from statistical software packages or using spread sheet. With regard to particular investment or security the analyst after making detailed studies makes reports or gives the client a good idea towards buying or selling it. When shares of a particular come for sale to the public for the first time the analysts make a deep study of the company and its future predictions. Genuineness of the documents related to the agreement with Securities and Exchange Commission regulations is verified. The merger and acquisitions departments also take the assistance of the analysts in order to find out whether the future merger may benefit them or not. Buy-side analysts as well as sell-side analysts exist. Industrial information like income statement, balance sheet, etc, financial news and information with regard to the history of unification and takeover is gathered for the clients by the analysts. Such data help the customers to take advantageous decisions before investing. In order to pay debts the corporations or administrations release bonds. The ratings agencies employ ratings analysts to evaluate the capacity of such acts done by the companies and then such bonds are allocated a rating by a management team. The ratings specialists are actually economic analysts. There are also analysts who support in examining the value, financial plan and credit.