An Attestation Engagement Is One in Which a CPA Is

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

A) issue, or does issue, a report on subject matter or 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 prospective financial statements based on the assumptions of the entity's management without expressing any assurance.