CPA attestation under AICPA standards
Independent CPA assurance over the information stakeholders rely on.
Tell us what needs independent assurance and who is relying on it. We will recommend the right engagement — examination, review, or agreed-upon procedures — and what it delivers.
via Clutch
“They truly exceeded our expectations, and we'll definitely be working with them again in the future! The team impressed us with their professionalism, attention to detail, and thorough approach. They took the time to understand the business and provided clear insights that went beyond the typical audit findings.”
Petar Matakov
Finance Director, Modeshift Inc · Boston, MA
Why Attestation Services Matter
Decisions increasingly depend on financial reports, performance metrics, and compliance data, most of it prepared internally by management, which raises questions of accuracy, bias, or consistency. Attestation provides independent CPA assurance over reported information, increasing confidence for investors, lenders, regulators, and partners.
It matters most around financing, regulatory filings, mergers and acquisitions, grant compliance, and contractual reporting. An attestation engagement issues a formal opinion, conclusion, or report on subject matter or assertions made by another party, against defined criteria, and requires independence and adherence to AICPA standards.
Who Attestation services are for
A good fit if you:
- Need a lender, regulator, or investor to trust your numbers.
- Face regulatory filing or grant-compliance reporting.
- Are preparing for financing, a transaction, or diligence.
- Must report royalty, revenue, or compliance data to a counterparty.
- Want assurance calibrated to what stakeholders actually require.
The engagement is scoped to the subject matter and the level of assurance your stakeholders need.
The three levels
The three levels of Attestation assurance
The right engagement depends on the level of assurance stakeholders require.
Examination (Audit-Level Assurance)
The highest level. Extensive testing and a positive opinion on whether the subject matter is fairly presented against the criteria.
Review (Limited Assurance)
Moderate assurance from analytical procedures and inquiry, stating whether anything came to our attention indicating material misstatement.
Agreed-Upon Procedures
Specific procedures you define, reported as factual findings with no opinion.
Talk to a CPA about the right engagement
Not sure whether you need an examination, a review, or agreed-upon procedures?
Reach out and we will match the engagement to the assurance your stakeholders require. No obligation, and you work directly with a professional.
What we attest to
What an Attestation engagement covers
Financial Statements and Schedules
Reported figures against the applicable framework.
Compliance and Regulatory Filings
Reports tested against the governing rules.
Operational KPIs and Metrics
Performance data stakeholders rely on.
Revenue, Royalty, and Licensing Calculations
Verified against contracts and criteria.
Internal Controls and Governance
The frameworks behind the reported information.
Data Integrity and Audit Trails
Whether the supporting records actually support the figures.
Where gaps appear
Where Attestation gaps appear
Inconsistent Reporting Across Systems
Multiple platforms that do not fully reconcile.
Incomplete Documentation
Missing audit trails that make accuracy hard to validate.
Regulatory Filing Errors
Especially across multiple jurisdictions or frameworks.
Weak Controls Over Data Prep
Manual adjustments and inconsistent methods affecting outcomes.
How it works
How our Attestation process works
- 01Step 1
Engagement Planning
We define scope, objectives, and the applicable reporting standards.
- 02Step 2
Criteria Evaluation
We identify the framework used to prepare the subject matter (GAAP, GAAS, contractual, or regulatory).
- 03Step 3
Evidence Gathering
We collect supporting documentation, data sets, and system outputs.
- 04Step 4
Testing and Analysis
We perform procedures based on the engagement type (examination, review, or AUP).
- 05Step 5
Findings and Conclusion
We evaluate results and determine whether reporting is materially accurate or compliant.
- 06Step 6
Formal Attestation Report
We issue a structured report providing assurance or factual findings based on the engagement type.
Why a CPA firm
Why Attestation requires a CPA firm
Independence is the point
Attestation requires independence and adherence to AICPA standards. Consulting does not.
A license behind the report
A CPA's opinion carries professional accountability that a template cannot.
Peer-reviewed work
We are an AICPA peer-reviewed firm, so the work itself has been reviewed.
The right level
We match the engagement to the assurance stakeholders need, including a financial statement audit where that is the right tool.
Why choose Dimov Audit
Why organizations choose Dimov Audit
Independent assurance that lenders, regulators, and investors accept — issued under AICPA standards, backed by hundreds of engagements across every state.
500+
audit and attestation engagements
50
states served, nationwide coverage
AICPA
peer-reviewed firm
AICPA
attestation standards independence
Scoping
What drives the cost of an Attestation engagement
Attestation work is priced by the engagement, not a flat rate.
We size the work against your situation and give you a clear quote before you commit.
Contact
Connect with Dimov Audit
Our dedicated team is ready to assist you on your path to financial success.
211 E 43rd St Suite 628
New York, NY 10017
United States
Attestation services FAQs
Are your financials audit-ready?
Are Your Financials Audit-Ready?
At Dimov Audit, we pride ourselves in quick communication, accurate work, and seamless delivery.