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However, there are many other types of attest services, including reviews of financial statements, examinations of prospective financial information, engagements performed pursuant to the Public Company Accounting Oversight Board (PCAOB)1 and ? in some states ? compilations.

What Is an Attestation Service? An attest service, or attestation service, is an independent review of a company's financial statement conducted by a certified public accountant (CPA). The CPA delivers an attestation report with conclusions about the reliability of the data.

An attest service, or attestation service, is an independent review of a company's financial statement conducted by a certified public accountant (CPA). The CPA delivers an attestation report with conclusions about the reliability of the data.

Nonattest services are services provided to a client that are not specifically related to the performance of an attest engagement. For example, nonattest services include activities such as financial statement preparation, cash to accrual conversions, reconciliations, and tax return preparation.

The AICPA Audit Risk Assessment Tool is designed to walk an experienced auditor through the risk assessment procedures and document those decisions necessary to prepare an effective and efficient audit program.

Nonattest services differ from attest engagements because CPAs don't express opinions, conclusions, or findings. They cover a broad range of accounting services, such as financial statement preparation, compilations, cash to accrual conversions, tax return preparation, advisory services, forensic accounting, and more!

In basic terms, nonattest services are not related to the performance of an attest engagement, where an attest engagement is one requiring independence within certain bodies of technical standards included in the overarching AICPA Professional Standards: specifically, standards related to auditing, accounting and ...