Agreed-Upon Procedures

When a general review or compilation procedure fails to provide the necessary level of assurance, PKF O’Connor Davies’ specialists are readily available to provide attestation and Agreed-Upon Procedure (AUP) statements to help drive improvements in internal controls that directly – and favorably – affect business growth.

Leading AUP engagement teams are experienced partners facile with meeting the strict standards of the American Institute of Certified Public Accountants. To attest to the validity of vital business practices, we address concerns in the following areas, among others:

  • Request by an entity acquiring a business
  • Attestation report for the outsourcing of business activities to a third party
  • Licensing and royalty compliance
  • Verification of cash and security balances
  • Business model adaptation
  • Documentation of firm-wide business practices for privacy and security

Top-tier attestation statements can help strengthen internal controls.