Definition of Attest. Although the Board found the argument that the standards focus on the individual to be persuasive, the Board expressed tentative support for amending the UAA to remove compilation services from the definition of attest. The Board believes that compilations are appropriately a nonattest service and should not be subjected to the higher standards required of audits and reviews. Also, it is our understanding that three states are currently working on legislation that would define attest services to exclude compilations. Several states have always excluded compilations from the definition. The Board acknowledges that this is a highly controversial position and would like to discuss this matter with Council members.