Attest
Attest reserves audits, reviews, and other attest reports to a licensed CPA firm; a Startup sells bookkeeping and preparation, never an opinion.
| Property | Value |
|---|---|
| Wakes | An Offer promises an audit, review, compilation, or other assurance report. |
| Process | Licensed review |
| Signs | Finance Lead, Finance Team |
| Sources | Uniform Accountancy Act §§ 3 and 7: firm permits and majority CPA ownership; state accountancy acts; AICPA Code of Professional Conduct, independence rules |