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1. To certify or to state under oath.

2. See: Testament.


To witness by observation and signature,as one who attests that another has signed a real estate contract.Contrast with acknowledgment,in which the signer states he or she signed the document voluntarily,and then a notary public or other such individual affixes his or her signature and seal as evidence of hearing the acknowledgment and witnessing the signing.

References in periodicals archive ?
The Attest RRBI for EO monitoring system requires only three easy steps: 1) remove a processed Attest RRBI for EO 1294 or Attest RRBI for EO Test Pack 1298 from a load, 2) depress the Attest RRBI 1294 cap and crush media ampoule and 3) place the Attest RRBI 1294 in an 3M Attest Auto-reader 290G.
It is important to remember that regardless of which nonattest services a member provides to any attest client, he or she must comply with ethics Interpretation 101-3's broad-based provisions, including the requirements discussed in this article.
The firm assesses whether existing attest engagement team members have the appropriate experience and stature to effectively deal with the former partner or professional employee and his or her work, when that person will have significant interaction with the attest engagement team.
This term refers to an individual, firm or entity capable of influencing an attest engagement.
Our ATTEST program has detected at least one error and often more, for all of our customers," said Kevin Guy, President of Astek.
In an attest engagement, the practitioner is attesting to, or providing assurance on, subject matter that is the responsibility of another party.
Rule 101 of the AICPA Code of Professional Conduct defines the members of a firm who are subject to restrictions under the independence rules (for example, they cannot own stock in an attest client) to protect the firm's independence.
While the committee acknowledged that a member is prohibited from performing management functions when performing routine activities for an attest client (i.
3--that is, to document in writing the understanding the CPA establishes with the client--to clarify that it applies only once a client engages a member or firm to provide attest services.
Berkin comes to Attest with fifteen years of experience in the computer software industry.
Steri-Strip, Precise, Tegaderm, Red Dot, Littmann, Micropore, Attest, Ioban, Scotch, Post-it, Scotchgard, Thinsulate, Scotch-Brite, Filtrete, Command, Vikuiti and now ClozeX are trademarks of 3M.
The revision will permit a member to prepare the required documentation upon acceptance of an attest engagement, provided the member is able to demonstrate compliance with the other general requirements during the period covered by the financial statements, including the requirement to establish an understanding with the client.