RSA 309-B:3 Definitions.

In this chapter:
I. (a) "Attest" means providing the following services:
(1) Any audit or other engagement to be performed in accordance with the American Institute of Certified Public Accountants' Statements on Auditing Standards (SAS).
(2) 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).
(3) 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).
(4) Any engagement to be performed in accordance with the Public Company Accounting Oversight Board's Auditing Standard