31.

1. Which of the following professional services is not considered an attest engagement? 

    1. A consulting service engagement to provide computer advice to a client. 

    2. An AUP to report on compliance with statutory requirements. 

    3. An income tax engagement to prepare federal and state tax returns. 

    4. The compilation of an engagement to provide a peer review for another CPA firm. 

   	A.	1 and 4, but not 2
   	B.	1 and 2, but not 3
   	C.	2 and 3, but not 4
   	D.	1 and 3, but not 4