Agreed Upon Procedures Services

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When you need a specific, factual finding rather than a full audit opinion, an Agreed Upon Procedures engagement gives you exactly that — targeted, independent verification of the items that matter to you.

What This Covers

Scope
Definition

We agree the exact procedures to be performed with you upfront, so the engagement is tailored precisely to your need.

Grant & Funding Compliance

We confirm compliance with the financial conditions attached to a grant or funding agreement.

Factual Findings Report

We report our factual findings clearly, without expressing an audit opinion, so you get exactly what was agreed.

Revenue & Lease Verification

We verify specific figures such as lease revenue or royalty calculations against supporting records.

Contractual Verification

We verify that specific contractual financial conditions have been met.

Fast
Turnaround

Because the scope is narrower than a full audit, AUP engagements are typically completed faster.

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Our Approach

We scope every AUP engagement precisely around what you need verified, delivering clear factual findings without the time or cost of a full audit.
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FAQ

An AUP engagement involves performing specific procedures agreed with you in advance and reporting the factual findings — used when you need targeted verification rather than a full audit opinion.
An audit provides an opinion on your financial statements as a whole. An AUP engagement reports factual findings on specific, pre-agreed items only.
Common uses include lease revenue verification, grant or funding compliance, royalty calculations, and specific contractual conditions.
Landlords, funders, franchisors, or business partners often require an AUP report as part of a specific agreement.
AUP engagements are generally faster than a full audit, since the scope is limited to the specific procedures agreed at the outset.
Yes — AUP reports are typically prepared specifically to be shared with the third party who requested them, such as a landlord, funder, or business partner.
A clear report setting out the procedures performed and the factual findings — ready for submission to whoever requested it.
Book a consultation — we’ll agree the exact procedures and scope needed, then deliver a clear factual report.

Talk to Our Audit Team

Get a targeted, independent finding — without the scope of a full audit.
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