AR SB259

Adds new definition of "Attest" to include examination, review, or agreed upon procedures engagements performed in accordance with AICPA Statements on Auditing Standards for Attestation Engagements.

Adds new definition of "Preparation of financial statements" as a service performed in accordance with AICPA Statements on Standards for Accounting and Review Services.

Renumbers and clarifies existing definitions for "Professional services" and "Shareholder" to accommodate new definitions, and modifies "Practice of public accounting" to include offers to perform services.

Amends reciprocity requirements to clarify that applicants must meet requirements of § 17-12-309(b) and 17-12-309(c) or equivalent board-prescribed requirements based on examination passage within ten years preceding application.

Changes notice service requirement language from "registered certified mail" to "certified mail with return receipt" and changes "prior to" to "before" for consistency in disciplinary hearing procedures.