An accusation is a charge brought against a person, group or corporation. A formal accusation is a repeat of the original accusation as part of a process termed an arraignment. A formal accusation in this instance is called an indictment. This is a formal charge of having committed the action. It follows a specific formal procedure. During the reading of the formal accusation, the lawyer will provide the accused with the specific type or types of crimes allegedly performed by the accused. Each type of alleged crime listed is called a count. Each will identify for the accused and his or her lawyer what type of crime, when it was committed, how it was committed and any other specific particulars involved. In the case of a felony crime, the formal accusation or indictment will have first been read before a grand jury.