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to bear witness to; certify; declare to be correct, true, or genuine; declare the truth of, in words or writing, esp. affirm in an official capacity: to attest the truth of a statement.
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dictionary.reference.com/browse/attest
dictionary.reference.com/browse/attest
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The new rules became effective for new engagements on January 1, 2004. One of the requirements of the new rules is that, prior to performing nonattest services for an attest client, the member should establish and document in writing his or her understanding with the client regarding the: • Objectives of the engagement;
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www.aicpa.org/download/ethics/Int._101-3_documentation_...
www.aicpa.org/download/ethics/Int._101-3_documentation_guidance.pdf
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.228 Question—Would independence be considered to be impaired if a member or the member’s firm offers or accepts gifts or entertainment to or from an attest client, an individual in a key position with an attest client, or an individual owning 10 percent or more of the attest client’s outstanding equity securities...
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www.aicpa.org/download/ethics/gifts_and_entertainment_r...
www.aicpa.org/download/ethics/gifts_and_entertainment_rulings.pdf
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This section relates to any sole-proprietor, partner, shareholder or equivalent who retires and accepts employment with a current attest client of the firm. The firm needs to weigh several factors to insure that independence is not impaired from the viewpoint of a reasonable person.
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www.allbusiness.com/accounting/methods-standards/373953...
www.allbusiness.com/accounting/methods-standards/373953-1.html
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The AICPA's Professional Ethics Executive Committee adopted an additional revision to Interpretation 101-3, which provides that the general requirement to document in writing the understanding established with the client will not apply until the client becomes an attest client of the member or member's firm.
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www.allbusiness.com/professional-scientific/accounting-...
www.allbusiness.com/professional-scientific/accounting-tax/239548-1.html
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95. Agreement With Attest Client to Use ADR Techniques ... 98. Member's Loan From a Nonclient Subsidiary or Parent of an Attest Client ... 103. Member Providing Attest Report on Internal Controls...
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www.wiley.com/college/kieso/0471363049/dt/protool/Ethic...
www.wiley.com/college/kieso/0471363049/dt/protool/Ethics/aicpa/et191b.htm
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Going to PDC09? Want to Meet the WPF Team? The WPF team will be at PDC ready to chat with you! ... Windows Client, Windows Forms, Windows Presentation Foundation ... Windows Client...
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windowsclient.net/
windowsclient.net/
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Microsoft portal site for the Windows Forms and Windows Presentation Foundation (WPF) developer community. ... This is performed on a system prior to its delivery, either from the development team to the test team, or from the system provider to the customer (the user or client). In either case, the testing involves running...
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windowsclient.net/wpf/white-papers/wpf-app-quality-guid...
windowsclient.net/wpf/white-papers/wpf-app-quality-guide.aspx
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Q. The member performs year-end tax planning and prepares the tax returns for an attest client. Would these services be considered non-attest services and therefore subject to the requirements of Interpretation 101-3?;
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leadersedge.michcpa.org/julaug09/lr-ethics.asp
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