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Agreed-Upon Procedures Engagements

When an Audit Isn't Needed

You may have assurance needs that don't require an audit of financial statements, but do require procedures to be applied to your financial reporting processes and controls. We can also provide this type of agreed-upon procedure (AUP) engagement for your organization.

Many companies choose to undergo an engagement when purchasing or selling a business for litigation support, or examining certain expenditures, or testing a series of transactions. An AUP engagement may be used to review controls, review for fraudulent activity, or numerous other activities.

Our Approach

We perform AUP engagements in accordance with the standards issued by the American Institute of Certified Public Accountants (AICPA). Although these are smaller scoped projects than an audit, we incorporate our four simple, but critical concepts:

1. Independence
2. Integrity
3. Objectivity
4. Competence

As with any of our services, you will receive the attention and diligence that is second to none. Seasoned staff and at least one shareholder will be assigned to your tasks. An AUP report will be issued with detailed explanations of the work performed and our findings.

Benefits of an AUP Engagement

An AUP engagement will render clear results on areas that you have identified without the substantial investment of an audit.


Our fees for an AUP Engagement are competitively priced, with a fee schedule typically based on actual hours worked and actual out of pocket costs.

For more information, please email or call our office at 903-758-0734.