They can do this by not drawing conclusions similar to those made during a review or review report. A certification service or certification service is an independent audit of a company`s annual accounts by a certified accountant (CPA). The CPA provides a certification report with conclusions on the reliability of the data. Reports on the reliability of service organizations are a good example of a commitment to certification. The management of the service organization is responsible for the description of its system and the accompanying service company`s statement, including the completeness, accuracy and nature of the presentation of that description and statement. CPA companies must be careful not to meet professional standards when being asked to sign confidentiality agreements. In addition, as part of an AUP test commitment, the practitioner must obtain the agreement of the parties indicated on the procedures to be followed. In a consulting commitment, although the client will likely discuss his or her collaborative objectives with the practitioner, there is no need to reach agreement on the detailed procedures he or she will implement. Due to the growth of certification services, AICPA had to create more formalized standards and in April 2016 issued the Declaration on Commitment Certification Standards (SSAE) 18, Attestation Standards: Clarification and Recodification.