Agreed Upon Procedures
You Can Rely On

An Agreed-Upon Procedures (AUP) engagement is a CPA service where specific financial checks are performed based on what everyone agrees to in advance. Instead of reviewing everything like an audit, the CPA only looks at exactly what is requested and reports what they find. There is no opinion, no pass or fail, and no overall conclusion. The CPA simply reports the results of the procedures performed.

No. An audit gives an opinion on the financial statements. An AUP does not provide an opinion or assurance. It only reports findings from the procedures you choose.

You, your lender, your county, your state agency, or your grant funder. We follow their exact instructions.

Yes. Many counties and state agencies require AUP reports to verify cost reports or reimbursement schedules. We perform AUPs for group homes and social service providers frequently.

Yes. AUP engagements are commonly completed remotely using secure document uploads and virtual communication.

Turnaround depends on how quickly we receive complete documents. Once received, AUPs are typically faster than audits or reviews.

The purpose of an AUP is to verify specific financial information when a full audit or review is not required. It allows third parties to receive independent confirmation of targeted financial data.

Agreed-Upon Procedures engagements are conducted in accordance with:
AICPA Statements on Standards for Attestation Engagements (SSAE)
AICPA Professional Code of Conduct
Independence and ethical requirements for attestation services