Agreed upon procedures engagements do not satisfy any assurance requirements; however, they do permit us to assist you in the assessment of your accounting records and procedures.

An agreed-upon-procedures engagement is one in which we are engaged by a client to perform specific procedures and report findings to conform your needs.   We do not perform an audit or provide an opinion relating to the subject matter or assertion about the subject matter. 

Agreed-upon procedures

Boards of the future - Steering organizations to thrive 2016