Engagement
Agreed-upon procedures
We perform exactly the procedures you and the engaging party specify, then report factual findings without issuing an audit opinion.
Suitable uses
Shareholder distributions, lender covenant calculations, verification of specific balances, or checking that board-approved transfers match bank records. The engaging parties agree the procedures in writing before work begins.
What you get
A report of factual findings against each procedure. We do not express assurance beyond what those procedures show. Clarity of the procedure list is what makes the report useful.
How to commission
Send the draft procedure list and the reporting deadline. We confirm independence, fee, and access needs, then schedule testing against bank statements, ledgers, and minutes as required.