Agreed-upon-procedures

Agreed-Upon-Procedures (AUP) engagements are services in which a CPA performs specific procedures that have been tailored and agreed upon in advance by the client and other intended users, focusing on particular financial or nonfinancial information.

Unlike an audit or review, the CPA does not provide an opinion or conclusion but instead issues a factual report describing the results of the procedures performed.

These engagements are flexible and can address areas such as compliance with contracts or grant requirements, testing certain transactions, verifying calculations, or reviewing internal controls over a specific process.

Because the scope is defined by the client’s needs, an AUP engagement provides valuable, targeted assurance to stakeholders on matters of importance, while still maintaining the objectivity and independence of the CPA.

Contact us today to see if this service is right for you.