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.
Agreed Upon Procedures
Feature
Financial Statement Audit
- 01Who sets the scope
Agreed Upon Procedures
Client and specified parties
Financial Statement Audit
CPA firm
- 02What the CPA produces
Agreed Upon Procedures
Factual findings only
Financial Statement Audit
Professional opinion
- 03Who can receive the report
Agreed Upon Procedures
General-use or restricted to specified parties
Financial Statement Audit
General use
- 04Assurance provided
Agreed Upon Procedures
None
Financial Statement Audit
Reasonable assurance
How it works
How the Agreed Upon Procedures process works
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.
Execute
We perform the agreed procedures exactly as written.
Report
We document the factual findings, with no opinion and no assurance.
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.
Connect with Dimov Audit
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Agreed upon procedures FAQs
What is an Agreed Upon Procedures audit?
An attestation engagement governed by SSAE 19 where the client and specified parties define the procedures and the CPA executes them exactly as written. The report states factual findings only — no opinion, no assurance, no coverage beyond what was agreed.How does an AUP audit differ from a financial statement audit?
In a financial statement audit, the CPA firm sets the scope and issues a professional opinion with reasonable assurance, and the report is for general use. In an AUP engagement, the client and specified parties set the scope, the CPA produces factual findings only, and the report can be general-use or restricted to specified parties.Can an AUP report replace audited financial statements?
No. An AUP report contains findings, not a CPA's opinion on the financial statements as a whole. If a lender or regulator asked for audited financials, an AUP report will be rejected on arrival. Settling the report's intended use before work starts is what keeps it from being misdirected.What standards govern an AUP engagement?
SSAE 19 (Statement on Standards for Attestation Engagements No. 19) governs agreed upon procedures engagements. Only a licensed CPA firm operating under attestation standards can issue an AUP report.What drives the cost of an AUP engagement?
The number and complexity of the agreed procedures, the number of specified parties involved, and the volume of records to be tested. We size the engagement against your scope and give you a clear quote before any commitment.
Reviewed byGeorge Dimov, CPA.Founder of Dimov Audit, the firm behind 500+ audit and attestation engagements across all 50 states.
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