The Wall Street Journal reported that the National Association of College Admissions Counselors, a professional organization for

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The Wall Street Journal reported that the National Association of College Admissions Counselors, a professional organization for admissions officers and high school guidance counselors, had threatened sanctions against colleges that allegedly misrepresented SAT scores to bias college rankings, among them U.S. Nezvs & World Report's annual ranking of the top colleges in America (S. Stecklow, "Universities Face Trouble for Enhancing Guide Data," October 10, 1995, pp. Bl, BID. The article reported that,

"Some concerned academic leaders, meanwhile, are calling for accountant-certified disclosure statements to help verify . . . test scores . . .".

Required:

1. What type of professional service does the quote in the article likely refer to?
2. Do you think the service represents an important assurance market for the public accounting profession? Why, or why not?

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