What are agreed-upon procedures?

Agreed-upon procedures are a CPA engagement where the accountant performs specific procedures requested by the client and reports factual findings without providing assurance or conclusions. The client designs the procedures. The CPA executes them and reports exactly what was found. It is a customized verification for specific questions.

Designing verification for your question

Sometimes you need narrow answers rather than full statement assurance. Did we calculate the earnout correctly? Are expense reimbursements supported? AUP lets you hire a CPA to answer exactly those questions and nothing more.

Drafting effective procedures

Be precise. 'Review revenue' is too vague. 'Select 25 invoices over $10,000 from Q4, trace each to a signed contract, verify calculation, confirm payment receipt' produces actionable results. The CPA does exactly what you specify, so specify carefully.