Agreed-upon procedures

Overview

Targeted testing of specific balances, contracts, or grant conditions when a full opinion is not required.

For: Lenders, investors, and management needing factual findings on named procedures.

Outcome: A factual findings report limited to the procedures you agree in writing.

Pair this work with a statutory financial statement audit when you need a formal opinion, or use it alone when lenders and boards ask for focused testing.