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This session will focus on meta Station engagement, distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service, aiming to differentiate it from other attestation services. Assurance involves a professional like a CPA providing an opinion on financial statements to help decision-makers make better decisions. This session will explore assurance services, including reviews, compilations, and attestation in the context of publicly traded companies' quarterly reports.