IC 25-2.1-1-3.8 — "Attest"
Chapter 1. Title and Definitions
Section text
Sec. 3.8. "Attest" means to provide any of the following services: (1) An audit or other engagement performed in accordance with the AICPA Statements on Auditing Standards (SAS) or other similar standards adopted by reference under IC 25-2.1-2-15. (2) A review of a financial statement performed in accordance with the AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15. (3) An examination of prospective financial information performed in accordance with the AICPA Statements on Standards for Attestation Engagements (SSAE) or other similar standards adopted by reference under IC 25-2.1-2-15. (4) An engagement performed in accordance with the standards of the Public Company Accounting Oversight Board. (5) An examination, a review, or an agreed upon procedure to be performed in accordance with the SSAE, other than an examination described in subdivision (3).
As added by P.L.128-2001, SEC.5. Amended by P.L.190-2007, SEC.2; P.L.112-2014, SEC.15.
Source: official publisher (2026 edition)