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