Engagements
Special Purpose Agreed-Upon Procedures
Targeted testing of specified balances or transactions for lenders, investors, or parent companies that need factual findings rather than an opinion.
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Agreed-upon procedures engagements suit situations where a lender or overseas parent wants verification of a defined set of balances — inventory existence, accounts receivable aging, or related-party settlements — without commissioning a full statutory audit.
Together we draft a numbered list of procedures. We perform only those steps and report factual findings. There is no opinion on whether the financial statements present fairly; the report simply states what we examined and what we observed.
Timing is usually two to six weeks once the procedure list is fixed. Fees follow the length of the list and the volume of samples required.
Included
- Agreed procedure list documented in the engagement letter
- Factual findings report without an audit opinion
- Supporting schedules of samples examined
Outside this engagement
- Assurance opinion on the financial statements as a whole
- Legal opinions or valuation appraisals
Ready to discuss year-end timing?
Share your closing calendar and entity structure. We will reply with a scoped estimate and proposed fieldwork window.
Write to the engagement team