Agreed-Upon Procedures

An agreed-upon procedures engagement is one in which we are engaged by a client to issue a report of findings based on specific procedures performed on subject matter.   Because the specified parties require that findings be independently derived, our services are obtained to perform procedures and report on the related findings. We along with the specified parties agree upon the procedures to be performed that the specified parties believe are appropriate.   In an Agreed-Upon Procedures engagement, we do not perform an examination or a review, nor provide an opinion or negative assurance.  We issue an “Independent Accountant’s Report on Applying Agreed-Upon Procedures”.