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To solemnly declare verbally or in writing that a particular document or testimony about an event is a true and accurate representation of the facts; to bear witness to. To formally certify by a signature that the signer has been present at the execution of a particular writing so as to rebut any potential challenges to its authenticity.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


v. 1) to confirm (usually in writing) that a document is genuine. 2) to bear witness that someone actually signed a document, such as a will. All states require at least two witnesses (three in Vermont) to attest that a will was signed and declared to be a will (except a will written in one's own handwriting in some states). (See: will, witness, holographic will)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
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"And you think the presence of attestors shows something about our social quandary?"
When the standards are established, there are two major groups of professionals that are affected: preparers and attestors. The burden to follow the standards rests first with the preparers of financial statements.
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