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45:2B-44 Definitions relative to the practice of accounting.

New Jersey Statutes (Unannotated) / NEW JERSEY GENERAL AND PERMANENT STATUTES (UPDATED THROUGH P.L.2023, c.256, and J.R.18) / TITLE 45 PROFESSIONS AND OCCUPATIONS

... 45: 2B-44 Definitions relative to the practice of accounting. 45: 2B-44 Definitions relative to the practice of accounting. 3. As used in this act: "Attest" means providing the following services: any audit or other engagement to be performed in accordance with the Statements...

... on Auditing Standards (SAS); any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS); any examination, review, or agreed upon procedures of engagement to be performed in accordance with the Statements on Standards for Attestation...

... Engagements (SSAE); any engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB). The statements on standards specified herein shall be adopted by regulation by the board and shall be in accordance with standards developed...

	Title
	45:2B-44 Definitions relative to the practice of accounting.
	New Jersey Statutes (Unannotated) / NEW JERSEY GENERAL AND PERMANENT STATUTES (UPDATED THROUGH P.L.2023, c.256, and J.R.18) / TITLE 45 PROFESSIONS AND OCCUPATIONS
	... 45: 2B-44 Definitions relative to the practice of accounting. 45: 2B-44 Definitions relative to the practice of accounting. 3. As used in this act: "Attest" means providing the following services: any audit or other engagement to be performed in accordance with the Statements...
	... on Auditing Standards (SAS); any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS); any examination, review, or agreed upon procedures of engagement to be performed in accordance with the Statements on Standards for Attestation...
	... Engagements (SSAE); any engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB). The statements on standards specified herein shall be adopted by regulation by the board and shall be in accordance with standards developed...