What Are Agreed-Upon Procedure Services?

Agreed-upon procedure services in the UK are audit procedures agreed with the client to examine specific transactions or accounts. Unlike a full audit, AUP focuses only on the areas requested, providing assurance on those items without expressing an overall opinion. These services help businesses verify information, reduce risk and support informed decisions.

The scope of an AUP engagement is agreed in advance, allowing specific areas such as account balances, transactions, payroll records, funding conditions, internal controls or compliance requirements to be examined. The procedures are tailored to the client’s specific needs, with factual findings reported clearly for review and consideration.

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Why Do Businesses Need AUP Services?

Businesses need AUP services to verify key financial or operational information. These services reduce risks, ensure compliance and support informed business decisions. AUP services provide an objective way to examine specific financial or operational areas based on agreed procedures. Businesses use these services to gain reliable insights, improve transparency and address concerns related to compliance, transactions or internal controls.

Key
Benefits

  • Validate financial or operational information
  • Support investment or transaction decisions
  • Reduce risk in specific business areas
  • Ensure compliance and transparency

Who Needs Agreed-Upon Procedure Services?

Professional Agreed-Upon Procedures services in the UK help organisations and stakeholders obtain factual findings on specific financial, operational or compliance matters without requiring a full audit.

  • Business Owners & Management
  • Investors & Shareholders
  • Lenders & Financial Institutions
  • Grant Providers & Regulatory Bodies
  • Buyers, Sellers & Strategic Partners
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Common Areas Covered by AUP Services

Financial Records & Transactions

  • Verify selected account balances
  • Check invoices and supporting documents
  • Review revenue and expense transactions
  • Reconcile specified financial records

Internal Controls & Processes

  • Test agreed internal control procedures
  • Review payment and approval processes
  • Check payroll or procurement controls
  • Identify procedural inconsistencies

Compliance & Contractual Checks

  • Check compliance with agreed requirements
  • Review grant or funding conditions
  • Test contractual obligations and covenants
  • Verify regulatory reporting information

Transactions & Funding Reviews

  • Verify information before investment decisions
  • Review data supporting funding applications
  • Check selected acquisition information
  • Support lenders and transaction stakeholders

Related Audit & Advisory Service

Agreed-Upon Procedure
Independent Examination
ISRE 2400 Review
Share Valuations
Transfer Pricing
Exit Planning
Business Continuity Planning
Restructuring

Our AUP Process

Our AUP process UK provides a structured approach to verify business areas with precision. Our AUP consultant in the UK provides guidance to companies so that they can identify risks, validate information and make informed decisions. We agree the scope and specific procedures with the client before conducting focused checks on the selected areas. Our findings are then presented clearly, helping businesses understand the results and take appropriate action.

01

Initial Scope & Planning

Define procedures with the client clearly.

Set focused goals for each audit engagement.

Initial Scope & Planning

02

Data Collection & Review

Gather required documents and records carefully.

Check accuracy and completeness of all information.

Data Collection & Review

03

Execution of Agreed Procedures

Perform agreed-upon audit checks consistently.

Assess financial, operational, and compliance areas.

Execution of Agreed Procedures

04

Reporting & Findings

Summarize observations in clear, detailed reports.

Provide actionable insights for informed decisions.

Reporting & Findings

05

Advisory & Follow-Up

Recommend practical actions based on findings.

Support implementation and monitor improvements effectively.

Advisory & Follow-Up

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Frequently
Asked Questions

Here’s the Answer to Some Frequently
Asked Questions.

Agreed‑upon procedures are audit tasks agreed with a client to examine specific areas and report findings without giving a full audit opinion.

AUP focuses only on specific procedures agreed with the client, whereas a full audit provides an overall opinion on financial statements.

Businesses use AUP when they need targeted verification of specific transactions, accounts, compliance areas, or operational details.

AUP can cover financial records, operational processes, compliance checks, specific transactions, and any areas agreed with the client.

AUP is useful for SMEs, corporations, investors, lenders and strategic partners needing precise verification of targeted information.

The duration depends on the scope and complexity of the agreed procedures and the volume of information to be reviewed.

Costs vary based on the scope, complexity of procedures, and level of advisory support required.

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