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Attest Function

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Attest Function
The acts an accountant performs when conducting an audit. That is, the attest function is the totality of the reviews, corrections, and reports an accountant makes when performing his/her duties.
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While the CPA or firm will often face client resistance with respect to outside assurance services due to potential additional fees (and anticipated private company financial statement issuers resistance to any FIN 48 requirements), maintaining independence in performing the attest function is one of the most critical obligations of the CPA.
Independence: CPAs, firms must carefully consider how to manage FIN ... by Dellinger, Kip; Dellinger, Royal / California CPA
In the current regulatory environment, it is also important to enhance financial statement users' understanding of our dedication to quality in performing the attest function through our self regulation in the peer review program.
Roadmap to success: Ohio Society Board adopts strategic plan revisions by Tucker, Jeffrey H. / Catalyst (Dublin, Ohio)
To conform with UHY Advisors alternative practice structure, the non-attest business of Brown & Brown will be conducted through UHY Advisors, while the attest functions will be performed through UHY LLP, a licensed independent CPA firm, For more information about Brown & Brown, visit http://www.
Brown & Brown Announces Merger with UHY Advisors by PR Newswire
 
 
 
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