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This session will focus on meta-station engagement and differentiating the AICPA Attestation Standards from auditing standards. Attestation is a form of assurance that distinguishes it from other types of services like reviews and compilations. Assurance is when a professional, like a CPA, provides an opinion on financial statements to help decision-makers make better choices. This session will explore how assurance and attestation complement each other and aim to improve the quality of information available.