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all right what do you have to know about compliance attestation well when we think of compliance we think of financial statements end of the year the need for an audit to comply with sec requirements for an issuer for a non-issuer there is no sec requirement to comply with for a financial statement audit but plenty of non-issuers get audited and they do so because theyre complying with some entity that requires them to be audited maybe a bank companies have different compliance issues some of these compliance requirements may not even involve the financial statements for example a cpa may be asked to provide assurance about an entitys compliance with specified requirements based on the law or based on a regulation or possibly because of a contract or a grant or maybe some rules that apply specifically to this organization because of the industry that theyre in or because of a contract that theyre about to sign and that brings us into the world of compliance attestation engagements
