An attest engagement is one in which a CPA in public practice (i.e., practitioner) is engaged to, or does, issue an examination/audit, review, compilation, or agreed-upon procedures report on subject matter, or an assertion about subject matter, that is the responsibility of another party (usually management). An attest engagement may be part of a larger engagement; for example, a feasibility study or business acquisition study that includes an examination of prospective financial information. This introductory course reviews the various attest services and associated authoritative guidance. This basic-level course is most beneficial to professionals new to this topic who may be at the staff or entry level in an organization, but it is also for a seasoned professional with limited exposure to this topic.