Our Services

Agreed Upon Procedures (AUP)

An Agreed Upon Procedure engagement is a service where a we perform specific procedures that have been mutually agreed upon between the client and other stakeholders (such as regulators, lenders, or investors). The objective is not to provide an audit opinion or assurance, but to present factual findings based on the agreed procedures.

Key features of an AUP engagement:

• Tailored scope – The procedures are designed according to the client’s specific needs and requirements.

• No opinion given – We do not provide an audit opinion or assurance; instead, only factual results are reported.

• Usefulness – Helps management, regulators, or third parties in making informed decisions based on the verified information.

• Examples – Verification of stock, checking compliance with specific contractual clauses, reviewing particular transactions, or confirming financial ratios.

The report issued is restricted in its use and meant only for the parties who have agreed upon the procedures.