What does it take to properly perform an agreed-upon procedures (AUP) engagement under the AICPA recently issued standard SSAE No. 19? Find out in this session as we explore in detail AUP engagements, as they are one of the most misunderstood and under-utilized service out there for accountants. An AUP engagement is one in which a CPA firm or sole practitioner is engaged by a client to issue a report on findings based on specific procedures requested by their client (the “subject matter”). The client engages the CPA firm or sole practitioner to go on a “fact-finding” mission and report back to management what they have found and let management decide what to do next with that information. In these types of engagements, there is no assurance provided by the accountant.
Who Should AttendCPA firms and sole practitioners who are either performing or considering performing AUP engagement services for small to mid-size private entities.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program PrerequisitesSome experience in performing agreed-upon procedures engagements.