Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-2 - DEFINITIONS
Rule 20-2-.01 - Attest

Universal Citation: GA Rules and Regs r 20-2-.01

Current through Rules and Regulations filed through March 20, 2024

"Attest" shall mean providing the following public accountancy services:

(a) Any audit to be performed in accordance with the professional standards adopted in Rule 20-15-.01;

(b) Any review of a financial statement to be performed in accordance with the professional standards adopted in Rule 20-15-.01; provided, however, that nothing in this definition shall alter the rights of unlicensed accountants contained in Code Section 43-3-32;

(c) Any examination of prospective financial information to be performed in accordance with professional standards adopted in Rule 20-15-.01;

(d) Any engagement to be performed in accordance with the professional standards adopted in Rule 20-15-.01; and

(e) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the professional standards adopted in Rule 20-15-.01, other than an examination described in subparagraph (c) of this paragraph.

O.C.G.A. Secs. 43-3-2, 43-3-8.

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