Independent, targeted procedures that deliver factual findings and transparency—designed for lenders, boards, and stakeholders who need focused insight without the scope, time, or cost of a full audit or other attest engagement.
Explore AUP for Your OrganizationAn Agreed-Upon Procedures (AUP) engagement turns uncertainty into verified, decision-ready facts. It allows management, boards, lenders, and stakeholders to select the precise areas needing clarity—while a CPA independently performs each procedure with rigor and precision.
The result is a report grounded exclusively in objective evidence, enabling leaders to act with confidence when the stakes are high.
Independent, factual results that remove uncertainty from high-stakes decisions.
Only the procedures you need — nothing extra, nothing wasted.
Verified data that accelerates financing, investment, and due-diligence approvals.
Targeted work and streamlined reporting deliver answers faster than any audit.
Identify weaknesses and validate what matters before a regulatory review.
AUPs deliver independently performed procedures and clearly documented factual findings, providing stakeholder confidence with minimal operational disruption.
Clarity reduces risk. Independence builds trust.
AUP Reports Deliver Them.
Agreed-upon procedures are often selected when stakeholders need objective, targeted verification with clearly documented factual findings. Below are common environments where AUP is frequently used.
Objective-driven procedures supporting examinations, borrowing-base support, and lender verification needs.
Bank Exam AUP SupportProcedures aligned to securitization and servicing-related objectives, including structured reporting needs.
Real Estate AUP Use CasesProcedures over inventory counts, attributes, and supporting documentation for stakeholder objectives.
Distribution AUP Use CasesProcedures supporting contract requirements, compliance questions, and stakeholder reporting needs.
GovCon AUP Use CasesFindings from a licensed CPA deliver credibility to your decisions.
Only the procedures needed — nothing more — maximizing efficiency and value.
Support governance, compliance, lenders, and financial transparency.
Clear findings leaders can rely on to act with confidence.
AUP engagements provide targeted insight that strengthens governance, enhances transparency, and reduces risk — without the cost or burden of a full audit. Organizations use AUPs to complement existing controls, replace broader audit work, or create independent reporting where stakeholders need clarity.
AUPs provide focused, independent procedures that enhance internal controls, compliance efforts, and operational oversight.
When full audits are unnecessary, AUPs offer precise factual findings over selected areas — maintaining independence while reducing burden.
Boards, lenders, and investors rely on AUPs for unbiased, independent evidence where transparency and accountability are essential.
Agreed-Upon Procedures are commonly used to support Regulation AB 1122(d) servicing criteria testing for securitization participants and service providers.
Validate compliance and process execution without full audit burden.
Confirm accuracy of financial and operational reporting.
Support strategic decisions, investments, and exit planning.
Targeted reviews of controls and compliance where stakeholders require proof.
AUP reporting is widely used by community lenders, regional banks, venture investors, and private credit partners to evaluate compliance, collateral risk, and borrower performance — without the burden of a full audit.
We identify what management, stakeholders, or lenders need to know.
Scope built on specific questions — not extra cost or burden.
Fieldwork performed by CPAs to ensure objective findings.
Clear, factual results — enabling decisions and accountability.
If your stakeholders require an opinion or overall assurance, an assurance engagement may be more appropriate.
Trusted expertise, industry experience, and independent reporting — delivered with precision, clarity, and exceptional client service.
Governance, trust, and compliance at the highest level. Independent reporting relied on by boards, lenders, and investors.
Procedures tailored precisely to stakeholder needs — no excess work, no unnecessary cost. Only what delivers value.
Strong planning. Clear communication. Every step documented for fast, reliable decision-making.
Our team has performed hundreds of AUPs across industries — public companies, regional banks, boards, private equity, government contractors, buyers performing diligence, and more.
Contact us to determine how an AUP can support your goals — and build confidence in your results.
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