Agreed-Upon-Procedures —for businesses & tax-exempt entities

Agreed-upon-procedures engagements are arrangements where the procedures to be performed are contractually specified, the report lists the specified procedures and the findings with no conclusion documented, and the use of the report is restricted to the contractually-identified users.

Primary components of agreed-upon-procedures engagements:

  • Contractually identify the users of the agreed-upon-procedures report and the procedures to be performed in an engagement letter
  • Provide a report that lists the procedures performed, specifies the findings, and restricts the use of the report to parties that contractually agreed to the procedures

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