What is an Attest Client?

An attest client is any person or entity for which an attest engagement is performed. An auditor needs to carefully examine the relationship with each attest client before accepting an attest engagement, to ensure that he or she has an acceptable level of independence from the client.

Attest services include audits, reviews, compilations, and other examinations of financial information. The goal of these services is to attest to the accuracy and completeness of the targeted financial information, as well as its compliance with the requirements of the applicable accounting framework or regulatory requirements.