Medical Review Signature and Attestation Guidelines For medical review purposes, Medicare requires that services provided/ordered be authenticated by the author. To ensure compliance with the Centers for Medicare & Medicaid Services (CMS) policy regarding signature requirements follow the instructions outlined in the CMS Pub.100-08, Program Pursuant to Rule 3300T, Interim Attestation Standards consist of the AICPA's Auditing Standards Board's Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003, to the extent not superseded or amended by the Board. GUIDELINES ON REPORTING AND ATTESTATION REQUIREMENTS OF UNIFORM FINANCIAL REPORTING STANDARDS (UFRS) C UFRS Rule Relationship with OMB Circular A-133 Audit Requirements 7 not part of the above two requirements) attestation agreed-upon procedures engagement under AICPA Statement on An attest function is the process of independent examination or review by an accountant of the validity of data presented in financial statements of a company or organization. FFEL Program Lender Servicer Financial Statement Audit and Compliance Attestation Guide January 2011 Page 6 of 49 1.2 Engagement Objectives The engagement objective is to determine if the servicer complied with legal requirements in the FFEL Program. The financial audit and compliance attestation Financial Audit Manual Attestation of financial accountability of accountable entities, involving examination of These documents are complemented by tailored audit guidelines that show how the concepts in the manual, and the programmes, checklists, forms and supervision Student Financial Assistance Attestation Guide Relationship to Federal Audit Requirements participate in the student financial assistance programs administered by the Massachusetts OSFA. The attestation and auditing standards and related amendments that we are considering today establish requirements for audi