Tag Archives: Attest

Exposure Draft – UAA Definition of “Attest”

July 17, 2013 This exposure draft contains revisions to the UAA, which are designed to incorporate a change in the definition of “attest.” The needs of clients and the marketplace, and scope of services, are changing. Historically, even as little as five years ago, assurance and attestation services were discussed in the context of, and generally…

Attest Exposure Draft Out for Comment

State Board Report August 2013 State Boards, societies and all interested parties are being invited to comment on the Uniform Accountancy Act Committee’s July 17 exposure draft of revisions to the UAA related to the redefinition of “attest.” The proposed changes developed by the joint NASBA and AICPA committee include adding to the definition of…

Change in “Attest” Definition Proposed

State Board Report July 2013 The definition of “attest” is what only a licensed CPA practicing in a licensed CPA firm can do, explained AICPA Vice President Sue Coffey, at the NASBA Regional Meetings. “The definition of attest is used in multiple places in the Uniform Accountancy Act, so it is critical to get this…

HI Requires Peer Review of HI Attest Work

State Board Report May 2010 Overriding the veto of Governor Linda Lingle, the Hawaii legislature on April 30 passed a mandatory peer review law which requires “a peer review every three years on the firm’s Hawaii attest work” for “every firm, including the Hawaii offices and Hawaii engagements of foreign or multistate firms.” Although the…