# Examination

The highest level of attestation service under the AICPA's standards: the practitioner gathers sufficient evidence to express an opinion on whether the subject matter follows the stated criteria in all material respects. An examination provides reasonable assurance — a defined professional standard of confidence — not certainty, and only about the examined subject matter.

## 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/examination