What services are considered to be attestation in Tennessee, and therefore subject to Peer Review?

Andy Diehl -

TCA §62-1-103 (1) defines “attest” as follows:

(A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);

(B) Any review to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);

(C) Any examination to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

(D) The issuance of any report, including compilation reports, prescribed by the SASs, the SSARSs or the SSAEs on any services to which those statements on standards apply, indicating that the service was performed in accordance with standards established by the American Institute of Certified Public Accountants (AICPA); and

(E) The statements on standards specified in this subdivision (1) shall be adopted by reference by the board pursuant to rulemaking and shall be those developed for general application by recognized national accountancy organizations such as the AICPA;

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