Engagement
Agreed-upon procedures
Procedures you define — we perform them and report factual findings without an audit opinion. Common for lender covenants, share deals, and grant claims.
When this fits
Lenders sometimes require confirmation of inventory levels, related-party balances, or covenant calculations. Buyers in a share purchase may want revenue cut-off tested for a defined period. Agreed-upon procedures let both sides name the tests; we execute them and report what we found.
Included
- Drafting or refining the procedure list with the instructing party
- Performing the agreed tests
- A report that states procedures and factual findings
Excluded
We do not issue an audit opinion under this engagement. If you need assurance on the full set of statements, choose a statutory financial audit.
Next step
Send the procedure draft or a term sheet excerpt. We will confirm independence and fee before starting.