36-20B-2. Attest defined--Statements on standards to be adopted. For the purposes of this chapter, attest means providing the following services:
(1) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
(2) Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
(3) Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
(4) Any engagement to be performed in accordance with the Auditing Standards of the Public Company Auditing Oversight Board (PCAOB); and
(5) Any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE, other than an examination described in subdivision (3).
The statements on standards specified in this definition shall be adopted by reference by the board, by rule promulgated pursuant to chapter 1-26, and shall be those developed for general application by recognized national accountancy organizations.
Source: SL 2002, ch 179, § 3; SL 2009, ch 185, § 2; SL 2019, ch 170, § 1.
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