An Attest Engagement Is One in Which a CPA Is

An attest engagement is one in which a CPA is engaged to:

A) Issue an examination, a review, or an agreed-upon procedures report on subject matter, or on an assertion about the subject matter, that is the responsibility of another party.
B) Provide tax advice or prepare a tax return based on financial information the CPA has not audited or reviewed.
C) Testify as an expert witness in accounting, auditing, or tax matters, given certain stipulated facts.
D) Assemble the financial statements of a nonissuer based on the assumptions of the entity's management without expressing any assurance.