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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... #agreeduponprocedures #businessprocedurereviews #sva #svacertifiedpublicaccountants #AUP #BusinessAudits #CPA #InternalControls #CPAEngagements #AuditAlternatives #DueDiligence #ContractCompliance #AttestationEngagements 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