The Certified Public Accountant's (CPA) attest function has traditionally been associated with attesting to financial statements. In recent years, however, the accounting profession has shown an increasing interest in the extension of the attest function into new areas. In 1962, the American Institute of Certified Public Accountants (AICPA) formally adopted the following as objectives of the Institute: "1. To identify those areas in society where a need for the CPA's attest function exists, and to promulgate such information to its members and the interested public; and 2. To assist its members in equipping themselves to discharge the attest function wherever a useful social purpose is served. (1:6-7)"