Section Ac 102.01 - Attest "Attest" means "attest" as defined in RSA 309-B:3 I, namely, "providing the following services:
(a) Any audit or other engagement to be performed in accordance with the "American Institute of Certified Public Accountants' Statements on Auditing Standards" (SAS);(b) Any review of a financial statement to be performed in accordance with the "American Institute of Certified Public Accountants' Statements on Standards for Accounting and Review Services (SSARS)";(c) Any examination of prospective financial statements to be performed in accordance with the "American Institute of Certified Public Accountants' Statements on Standards for Attestation Engagements (SSAE)";(d) Any engagement to be performed in accordance with the "Public Company Accounting Oversight Board's Auditing Standards"; and(e) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the "Statements on Standards for Attestation Engagements" (SSAE), other than the examination described in subparagraph (c) above.N.H. Admin. Code § Ac 102.01
#1663, eff 12-17-80; amd by #1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91
New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6901, eff 12- 4 - 98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff 1-1-12
Amended by Number 28, Filed July 11, 2024, Proposed by #13995, Effective 8/9/2024.