Definition

Attestation

Attestation is an engagement in which a CPA examines a subject matter and issues an opinion or conclusion that others can rely on. SOC 1, SOC 2, and PCI reports all fall under this umbrella: the CPA gathers evidence, tests the claims, and reports how well reality matches the stated criteria. What separates attestation from certification is who stands behind the result. In attestation, a licensed CPA firm expresses a professional opinion governed by AICPA standards, and that opinion carries the firm's accountability. Readers trust an attestation because an independent professional put their name and license on the conclusion.