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There are three main types of attest functions including a comprehensive examination, a review of an examination completed by another party, and a partial examination that is limited to an analysis of specific procedures.

Common applications for attestation engagements include: Contract compliance. Lease/common area maintenance reporting. Regulatory compliance SEC custody examination. Federal, state and local grant compliance. GIPS and investment return verification.

There are three types of attestation services: compilation, review and audit.

What are the Attestation Standards? The goal of attestation standards are to provide guidance, set boundaries around a growing service line, define a measure of quality, and outline the objectives that should be reached when performing attestation engagements.

The subject matter of an attest engagement may take many forms, including the following: Historical or prospective performance or condition (for example, historical or prospective financial information, performance measurements, and backlog data)

An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client. Reporting on pro forma financial information formulated by a client.

An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management).

There are three types of engagements that will need to be presented in ance with the Statement of Standards for Attestation engagements (reviews, examinations, and agreed-upon procedures).