State Board ReportAugust 2013State 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 “Attest” in UAA Section 3(b) the following services: “any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE.” The redefinition also impacts the definition of “Report” and parts of Sections 7 and 14. Comments are due in by October 17, 2013. The exposure draft can be found on this website and aicpa.org. |
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