# Attestation engagement

A professional service in which an independent practitioner reports on subject matter — here, an issuer's stated reserve figures — measured against defined criteria, following the AICPA's attestation standards. An attestation engagement is narrower than a financial statement audit: it addresses the specific subject matter examined, at the stated date and scope, nothing more.

## Sources

- [AICPA — Audit and attest standards](https://www.aicpa-cima.com/resources/landing/audit-and-attest-standards)

## Disclaimer

ReserveBeat renders figures from issuer-published reports and public blockchains, verbatim and at their stated scope. It is not an auditor, makes no attestation, and states no opinion on any issuer's solvency. Nothing here is investment, trading, legal, tax, or accounting advice. No figure published here is a recommendation to hold, buy, sell, or redeem any token.

Tracked tokens are subjects of public data: supply figures are read from their public Ethereum contracts, and composition figures from the issuers' own published attestation reports. No tracked issuer is a customer and none has endorsed this site.

Source: https://reservebeat.com/learn/attestation-engagement