Section 25-2.1-1-3.8 - "Attest" "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).Amended by P.L. 112-2014, SEC. 15, eff. 7/1/2014.As added by P.L. 128-2001, SEC.5. Amended by P.L. 190-2007, SEC.2.