To the Point - AICPA allows agreed-upon procedures engagements to be performed in more situations


The AICPA’s Auditing Standards Board revised its attestation standards to eliminate many of the legacy requirements for agreed-upon procedures (AUP) engagements and allow independent accountants to perform these engagements in more situations. The revised standards change the nature of an AUP engagement by requiring only the engaging party to agree with the procedures. However, the specified parties (i.e., the intended users) can still be asked to agree with the procedures, and use of the report can still be restricted to those parties.

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