"Attest" means to provide any of the following services:

1. (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 .
2. (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 .
3. (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 .
4. (4) An engagement performed in accordance with the standards of the Public Company Accounting Oversight Board.
5. (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).

As added by P.L.128-2001, SEC.5. Amended by P.L.190-2007, SEC.2; P.L.112-2014, SEC.15.