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There are three basic types of attestations:State Attestation. State attestation is required before MEA attestation, where depending on the type of document, relevant state attestation is required.MEA Attestation or Apostille.Embassy Attestation.

One of the things to keep in mind to differentiate each of these services is that audits are performed to discover data, risks, or compliance issues that may not have been known before the audit took place, and attestation is to evaluate and review how true the data or information is when compared to a stated purpose,

The attestation standards establish requirements for performing and reporting on examination, review, and agreed-upon procedures engagements that enable practitioners to report on subject matter other than historical financial statements.

Examples of attestation engagements are: Reporting on financial projections made by a client. Reporting on pro forma financial information formulated by a client. Reporting on how well the internal controls in a client process function.

Unlike auditing standards, attestation standards add assurance to information other that historical financial statements. Attestation standards are an extension to the auditing standards. What guidelines exist for the performance of accounting and review services?

An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject matter created by a client. Examples of attestation engagements are: Reporting on financial projections made by a client. Reporting on pro forma financial information formulated by a client.

THE ATTESTATION STANDARDS APPLY whenever an independent CPA has been engaged to issue, or issues, an examination report, a review report or an agreed-upon procedures report on subject matteror an assertion about the subject matterfor which another party is responsible.