Agreed Upon Procedures

What are Agreed-Upon Procedures?

An Agreed-Upon Procedures (AUP) engagement is a highly focused review where we perform specific tests or procedures on a subject matter and report on the factual findings. Unlike a traditional audit or review, we do not provide an opinion or a conclusion. Instead, we perform the exact procedures you have requested and report the results, allowing you and your stakeholders to draw your own conclusions.

This service is ideal when you need an independent party to validate information or test a process without the scope and cost of a full financial statement audit. The nature of these engagements is defined by you, providing a flexible and precise tool to address specific concerns, from contract compliance to internal control effectiveness.

Key Benefits of Agreed-Upon Procedures

AUP engagements provide a cost-effective way to gain valuable, objective information when a full audit isn’t necessary.

• Flexibility and Customization: You define the scope. We perform only the procedures you need, making AUP a highly tailored and cost-efficient solution.
• Targeted Insights: Get straight to the heart of the matter. AUPs provide factual findings on specific areas of concern, avoiding the time and expense of a broad-based review.
• Objectivity and Credibility: The involvement of an independent, third-party CPA firm lends significant credibility to the findings, providing assurance to stakeholders like boards, lenders, or potential buyers.
• Clarity and Precision: The final report is clear and factual, presenting the procedures performed and the results found without subjective opinions, so you can make decisions based on objective data.