Attest services defined
[DOCX File]Definition of Attest Frequently Asked Questions
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The scope of protected attest services is actually relatively limited, because the bar for meriting inclusion is – rightfully so – high. Attest services, as defined now, encompass: Audits. of financial statements and other engagements performed under the American Institute of CPAs, or AICPA’s, Statement on Auditing Standards (SAS); ...
Attest Service Definition
What are attest services? Attest services are unique in our state’s accountancy statute. While CPAs perform a broad range of services for the public that other individuals also can perform, attest services are a set of protected services that can . only. be performed by a CPA operating within a CPA firm. They include audits, reviews,
[DOC File]AICPA Plain English Guide to Independence
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(5) Any firm that begins providing attest services as described in Education Law section 7401-a or otherwise becomes subject to mandatory participation in the quality review program shall notify the department of its change in status within 30 days and provide the department with evidence of enrollment in an acceptable quality review program ...
[DOCX File]Attest Overview - AICPA
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Other attest services as defined in the Statements on Standards for Attestation Engagements. Performing a compilation of a client’s financial statements does not require independence. However, if a nonindependent firm issues such a compilation report, the report must state, “I am (we are) not independent with respect to XYZ Company.”
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