{"data":{"id":"us-in/ic-25-2.1-1-3.8","jurisdiction":"us-in","citation":"IC 25-2.1-1-3.8","heading":"\"Attest\"","body":"Sec. 3.8. \"Attest\" means to provide any of the following services:\n(1) An audit or other engagement performed in accordance with the AICPA Statements on Auditing Standards (SAS) or other similar standards adopted by reference under IC 25-2.1-2-15.\n(2) A review of a financial statement performed in accordance with the AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15.\n(3) An examination of prospective financial information performed in accordance with the AICPA Statements on Standards for Attestation Engagements (SSAE) or other similar standards adopted by reference under IC 25-2.1-2-15.\n(4) An engagement performed in accordance with the standards of the Public Company Accounting Oversight Board.\n(5) An examination, a review, or an agreed upon procedure to be performed in accordance with the SSAE, other than an examination described in subdivision (3).","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 1. Title and Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-1-3.8","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"e456f38e8618926e036b85f7b76ab6acec5fcabe1c18e23c087b4f618548f202","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-1-3.3","next":"us-in/ic-25-2.1-1-4"},"notice":"GroundRules: Original legal text. Not legal advice."}