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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.

Assurance services are a broad category of services designed to improve the quality of decision making by improving confidence in the information on which decisions are made. Attestation services are a subcategory of assurance services. They require independence and result in a report.

Examples of attestation engagements are: Reporting on financial projections made by a client. Reporting on pro forma financial information formulated by a client. Reporting on how well the internal controls in a client process function.

An attestation letter is a document that expresses the reliability of an assertion made by another party. The individual who writes and signs the attestation letter is certifying their first-hand knowledge with regard to the assertions or claims that are made in the letter.

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

Definition of attestation 1 : an act or instance of attesting something: such as. a : a proving of the existence of something through evidence 2026 a complete and formal attestation of your innocence. Edward Bulwer-Lytton. b : an official verification of something as true or authentic the notary's attestation of the will.

Assurance provides the overarching umbrella, which provides assurance for the procedures performed.Attest, or attestation, is a component of assurance. An individual or company may provide assurance by attesting to the outcome of a focused engagement.