Engagement
Agreed-upon procedures
Targeted procedures on specific balances or contracts — royalty bases, covenant calculations, or grant schedules — reported as factual findings.
Request an estimate
Agreed-upon procedures (AUP) engagements apply only the tests you and the engaging party specify. We report factual findings — not an opinion on the financial statements as a whole.
Common requests include verifying a royalty base against sales reports, recalculating a bank covenant ratio from management’s schedules, or tracing grant expenditures to supporting invoices. Procedures are written into the engagement letter before fieldwork so there is no ambiguity about what will and will not be done.
Fees are quote-based because scope varies widely. Bring the draft procedure list and the deadline of the party that will rely on the letter when you contact us.
Ready to discuss your books?
Tell us about your entity, reporting period, and any lender or board deadlines.
Schedule a scoping call