Definition - What does Pro Forma mean?
The term pro-forma means as a matter of course. Within a court case, the preliminary paperwork which must be filed and passed between both sides of the case are referred to collectively as pro-forma documentation. The necessity for the paperwork to be of a mandatory nature within a larger framework is a requirement for pro-forma to be true. The term is generally used within accounting and financial legal requirements as well.
Justipedia explains Pro Forma
The term can also be used to describe behavior and attitudes such as the professional nature of legal practitioners. Such a nature is expected because it is customary within the profession. There is a pro-forma requirement for accountants to be educated and legal representation to be fully certified. The necessity to file income statements and balance sheets are considered pro-forma and are the most commonly referred to within the industry.