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Agreed Upon Procedures (LIAA16/24)

Event Description

??Agreed-upon procedure is probably one of the most under-utilized service engagement in the CPAs arsenal. An agreed-upon procedure engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on the subject matter. It is one of the alternate attestation services provided by the CPAs. Usually, the client engages with the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified project.

Designed For

This class is appropriate for any CPA in public practice or in industry.


  1. Cover professional standards as they relate to AUP engagements.
  2. Cover practical examples that might be beneficial to various AUP engagements.

Major Subjects

History of Agreed Upon Procedures engagements. Discussion of SSAE 19 and how it changed the professional requirements of AUP engagements. Practical examples of AUP services.