Attestation under SSAE 19
An agreed upon procedures audit answers a specific question on paper.
You define the scope, we execute it, and we report exactly what we found. The report states factual findings only — no opinion, no assurance, and no coverage beyond what was agreed.
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What an Agreed Upon Procedures Engagement Is
You already know the question you need answered. An agreed upon procedures audit answers it on paper: a specific set of procedures, performed by a licensed CPA, reported in writing. We run this work across transactions, regulatory submissions, and contract disputes, and the clients who get the most from it arrive with a clear sense of what needs to be verified.
AUP vs financial statement audit
Agreed Upon Procedures vs a Financial Statement Audit
An Agreed Upon Procedures (AUP) audit is an attestation engagement governed by SSAE 19. The distinction below governs how the report can be used, and it is the first thing to settle before any work begins.
| Feature | Agreed Upon Procedures | Financial Statement Audit |
|---|---|---|
| Who sets the scope | Client and specified parties | CPA firm |
| What the CPA produces | Factual findings only | Professional opinion |
| Who can receive the report | General-use or restricted to specified parties | General use |
| Assurance provided | None | Reasonable assurance |
How it works
How the Agreed Upon Procedures process works
- 01Step 1
Scope
We define the procedures with you and any specified parties, then pressure-test that scope so the report answers what the end recipient needs.
- 02Step 2
Execute
We perform the agreed procedures exactly as written.
- 03Step 3
Report
We document the factual findings, with no opinion and no assurance.
- 04Step 4
Issue
We issue the AUP report, general-use or restricted to specified parties; the use limitation is settled up front.
Talk to a CPA about your AUP scope
The scope conversation is where AUP engagements succeed or fail.
Before any work begins, we pressure-test what you need so the finished report does the job. No obligation, all handled by a professional.
Why an AUP Report Cannot Replace an Audit
A common problem: a client completes an AUP engagement, then submits the report to a lender or regulator who asked for audited financials, and it gets rejected. An AUP report contains findings, not a CPA's opinion on the financial statements as a whole. In a financial statement audit, the CPA assesses risk and sets the scope; in an AUP engagement, the specified parties define the procedures. Settling the report's intended use before work starts is what keeps it from being rejected on arrival.
Who an Agreed Upon Procedures audit is for
A good fit if you:
- Are verifying specific items in a seller's financials before closing.
- Need a contract compliance audit confirming a counterparty met defined financial obligations.
- Are submitting to a government program that requires third-party verification.
- Need documented findings on a discrete set of transactions or accounts.
These situations span industries and jurisdictions. The pattern is always the same: the scope conversation at the start determines everything.
Why a CPA firm
Why an AUP report requires a licensed CPA firm
Attestation accountability
Only a licensed CPA firm operating under attestation standards can issue this report.
Acceptance by third parties
That accountability is why a counterparty, regulator, or lender accepts the report.
Weight a spreadsheet lacks
A reviewed spreadsheet does not carry professional standing behind its conclusions.
Why choose Dimov Audit
Why clients bring AUP work to Dimov Audit
Attestation accountability that lenders, regulators, and counterparties accept — backed by hundreds of engagements across every state.
500+
audit and attestation engagements
50
states served, nationwide coverage
SSAE 19
the standard that governs every AUP engagement
AICPA
peer-reviewed firm
Scoping
What drives the cost of an AUP engagement
An AUP audit is priced by the work it requires, not a flat rate.
We size the engagement against your scope and give you a clear quote before any commitment.
Contact
Connect with Dimov Audit
Our dedicated team is ready to assist you on your path to financial success.
211 E 43rd St Suite 628
New York, NY 10017
United States
Agreed upon procedures FAQs
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