Agreed Upon Procedures

Agreed Upon Procedures

In addition to audit and financial statement services, HintonBurdick provides a variety of agreed-upon procedures (AUP) engagements to meet our clients’ financial accounting advisory needs. An agreed-upon procedure is one in which we are engaged to issue a report of findings based on procedures agreed upon between us and specified parties at the outset. In an AUP engagement, we issue a report but do not express an opinion or a conclusion on the subject matter. AUP engagements can be tailored to focus our efforts on the specific issues of concern to the user(s). As a result, these engagements can be a cost-effective service to meet your needs.

A selected list of AUP engagements that we perform are as follows:

  • Minimum Accounting Standards (MAS) procedures for courts
  • Environmental Quality Control procedures for landfills
  • Statue Compliance procedures for local governments
  • Minimum Internal Control Standards (MICS) engagements
  • Analysis of specific financial statement elements or transactions

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