The empirical formula of a compound represents the simplest whole-number ratio of its constituent elements. Acetic acid has the molecular formula HC₂H₃O₂, which means it contains 2 carbon atoms, 4 hydrogen atoms, and 2 oxygen atoms. To determine the empirical formula, divide the subscripts of each element by their greatest common divisor (GCD), which is 2. Simplifying, the ratio becomes C:1, H:2, O:1, resulting in the empirical formula CH₂O. This represents the simplest proportion of elements in acetic acid while retaining its chemical identity. Empirical formulas are important for understanding the basic composition of compounds.