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

1. (a) Any audit to be performed in accordance with the professional standards adopted in Rule 20-15-.01;
2. (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;
3. (c) Any examination of prospective financial information to be performed in accordance with professional standards adopted in Rule 20-15-.01;
4. (d) Any engagement to be performed in accordance with the professional standards adopted in Rule 20-15-.01; and
5. (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.

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

History. Original Rule entitled "Qualifications of Applicants" adopted. F. and eff. June 30, 1965.

Amended: F. Feb. 8, 1971; eff. Feb. 28, 1971.

Repealed: New Rule entitled "Audit or Examination" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.

Repealed: New Rule entitled "Attest" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.

Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.