§ 25-2.1-1-3.8 — "Attest"

Indiana § 25-2.1-1-3.8

• Jurisdiction: Indiana
• Title 25: PROFESSIONS AND OCCUPATIONS
• Art. 2.1: ACCOUNTANTS
• Ch. 1: Title and Definitions

Text

8. "Attest" means to provide any of the
following services:
(1) An audit or other engagement performed in accordance with
the AICPA Statements on Auditing Standards (SAS) or other
similar standards adopted by reference under IC 25-2.1-2-15.
(2) A review of a financial statement performed in accordance
with the AICPA Statements on Standards for Accounting and
Review Services (SSARS) or other similar standards adopted by
reference under IC 25-2.1-2-15.
(3) An examination of prospective financial information
performed in accordance with the AICPA Statements on
Standards for Attestation Engagements (SSAE) or other similar
standards adopted by reference under IC 25-2.1-2-15.
(4) An engagement performed in accordance with the standards
of the Public Company Accounting Oversight Board.
(5) An examination, a review, or an agreed upon procedure to be
performed in accordance with the SSAE, other than an
examination described in subdivision (3).

Legislative History

As added by P.L.128-2001, SEC.5. Amended by P.L.190-2007, SEC.2; P.L.112-2014, SEC.15.