These attestation standards have been adopted by the PCAOB and approved by the Securities and Exchange Commission.
The Interim Attestation Standards consist of:
- AT 101 Attest Engagements
- AT 201 Agreed-Upon Procedures Engagements
- AT 301 Financial Forecasts and Projections
- AT 401 Reporting on Pro Forma Financial Information
- AT 601 Compliance Attestation
- AT 701 Management's Discussion and Analysis
*In April 2003, the Board adopted certain preexisting standards as its interim standards. Pursuant to Rule 3300T, Interim Attestation Standards consist of the AICPA's Auditing Standards Board's Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003, to the extent not superseded or amended by the Board.