"Board" means the Arizona state board of accountancy established by section 32-702.ĥ. (e) Any examination, review or agreed on procedure engagement to be performed in accordance with the statements on standards for attestation engagements adopted by the American institute of certified public accountants, other than an examination described in subdivision (c) of this paragraph.Ĥ. (d) Any engagement to be performed in accordance with the standards of the public company accounting oversight board or its successor. (c) Any examination of prospective financial information to be performed in accordance with the statements on standards for attestation engagements adopted by the American institute of certified public accountants. (b) Reviews of financial statements to be performed in accordance with the statements on standards for accounting and review services adopted by the American institute of certified public accountants. (a) Audits or other engagements to be performed in accordance with the statements on auditing standards adopted by the American institute of certified public accountants. "Attest services" means the following services to be performed by the holder of a certificate issued by the board: "Accredited institution" means any public or private regionally or nationally accredited college or university that is accredited by an organization recognized by the council for higher education accreditation or its successor agency.ģ. "Accounting services" means services that are commonly and historically performed by accountants, including recording or summarizing financial transactions, bookkeeping, analyzing or verifying financial information, reporting financial results, financial planning or providing attest services, compilation services, tax services or consulting services.Ģ.
In this chapter, unless the context otherwise requires:ġ.
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