“Attest,” “attesting” and “attestation” mean providing the following services:

1. 1. An audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS) published by the American Institute of Certified Public Accountants.
2. 2. A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) published by the American Institute of Certified Public Accountants.
3. 3. An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE) published by the American Institute of Certified Public Accountants.
4. 4. An engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board.
5. 5. An examination, review or agreed upon procedures engagement to be performed in accordance with the SSAE, other than an examination described in subsection 3.

(Added to NRS by 1981, 1379; A 2009, 312; 2017, 3459)