Agreed-Upon Procedures Engagement Explained

Need a report of findings without the complexity or cost of a full audit? In this video, we explain agreed-upon procedures (AUP) engagements—a customizable, CPA-conducted service that delivers results without issuing an opinion or assurance.

You’ll learn:
What an agreed-upon procedures (AUP) engagement is
How it differs from audits and assurance engagements
Common AUP examples: internal control reviews, due diligence, contract compliance
Key parties involved: engaging party, responsible party, CPA, and intended users
Steps in the process—from defining procedures to issuing the report
Why AUPs are ideal when specific insights are needed without formal conclusions

AUPs offer business owners targeted flexibility—you define the scope, and the CPA reports on factual findings. This approach supports strategic decision-making without unnecessary expense or opinion-based reporting.

Watch now to see if an AUP engagement is right for your business. Read the Biz Tip:
https://accountants.sva.com/biz-tips/...

Check out the eGuide:
https://accountants.sva.com/a-guide-t...

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Chapters:
00:00 4 Steps Involved in Conducting Agreed-Upon Procedures
01:01 1. Agree on Procedures Performed and Report Format
01:15 2. CPA Will Plan the Engagement and Gather Information
01:28 3. CPA Begins Performing the Agreed-Upon Procedures
01:42 4. After Procedures Completed, CPA Will Prepare a Report