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Agreed Upon Procedures

Agreed-upon procedures engagements are an attestation service in which a client engages the services of a firm to issue a report of findings based on specific procedures to be performed.

The procedures to be performed are agreed upon by the client, firm, and any other third parties (which could include banks, vendors, customers, and others) that are requesting these services and are used to report findings. The procedures performed can cover a very wide range, including inventory observation, observation of equipment, and analysis of accounts receivable and accounts payable, among others.

If you have a specific need for a third party to perform procedures and report on their findings, McGill, Power, Bell & Associates, LLP can help.

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