# Attest

URL: /systems/legal-and-corporate/floor/attest · Id: `floorRow:attest`

> Attest reserves audits, reviews, and other attest reports to a licensed CPA firm; a Startup sells bookkeeping and preparation, never an opinion.

Attest reserves audits, reviews, and other attest reports to a licensed CPA firm; a [Startup](/business/nouns/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](/workflows/processes/licensed-review) |
| Signs | [Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance) |
| Sources | Uniform Accountancy Act §§ 3 and 7: firm permits and majority CPA ownership; state accountancy acts; AICPA Code of Professional Conduct, independence rules |