“Attest,” “attesting” and “attestation” defined. “Attest,” “attesting” and “attestation” mean the issuance of opinions, reports or other documents which state or imply assurance of the reliability of any financial information when the opinions, reports or other documents are accompanied by or contain any name, title or wording which indicate that the person or other entity which has issued them is an accountant or auditor, or has expert knowledge in accounting or auditing. The terms include any disclaimer of an opinion when the disclaimer is in a form which is understood to imply any positive assurance of the reliability of the information and expertise on the part of the person making the disclaimer.
Last modified: February 27, 2006