The Issue
Sometimes stakeholders don’t need a full audit or review — they just need independent verification of specific facts, data or processes. An Agreed-Upon Procedures (AUP) engagement provides focused assurance on the matters that matter most.
Because the scope is defined by you and agreed with us, AUP engagements are cost-effective, efficient and tailored. They deliver confidence without unnecessary work.
What we do for you
Targeted assurance. Flexible scope. Independent results.
Our AUP services provide independent, fact-based reporting on agreed subject areas. We can assist with:
- Grant acquittals – Verifying expenditure against funding agreements.
- Revenue or expense testing – Validating specific streams or cost categories.
- Regulatory reporting – Performing targeted checks required by regulators.
- Contract compliance – Confirming adherence to specific financial or operational clauses.
- Internal control checks – Testing controls over payroll, procurement or reconciliations.
- M&A or transaction support – Verifying selected financial information as part of due diligence.
We only report factual findings — leaving you, the regulator or the stakeholder to form conclusions.
The benefits to you
- Efficiency – Scope is limited to what you need, saving time and cost.
- Flexibility – Engagements tailored to your circumstances, stakeholders and objectives.
- Independence – External verification adds credibility to internal reporting.
- Confidence – Clear, factual findings support decision-making and stakeholder trust.
- Value – Targeted insight without the burden of a full audit.
