Tailored For Your Needs

Audit & AssuranceAgreed Upon Procedures (AUP) Services

When you need assurance over specific financial or operational matters—but not a full audit—Agreed-Upon Procedures (AUP) engagements offer a focused, cost-effective solution. Wei, Wei, & Co. helps organizations gain clarity and confidence by performing tailored procedures that deliver exactly the information stakeholders require.


What Are Agreed-Upon Procedures?

Agreed-Upon Procedures are a type of assurance service governed by the AICPA’s AT-C Section 215 (under SSAE standards). In an AUP engagement, we perform only the specific procedures agreed upon by the client, relevant parties, and our firm. The result is a factual report of findings, with no opinions, conclusions, or assurance provided—just clear, objective results.


This approach offers flexibility and transparency, especially when you need to:

  • Validate specific transactions or balances
  • Meet regulatory, lender, or grantor requirements
  • Investigate suspected fraud or internal control weaknesses
  • Support litigation or settlement processes
  • Provide assurance to third parties without the scope or cost of a full audit

When to Consider an AUP Engagement

AUP engagements are ideal when:

  • A full audit or review is not required or necessary
  • Independent verification of specific information is needed
  • Evidence is sought to support a business or financial decision
  • Regulatory agencies, lenders, investors, or partners request validation of targeted areas

Common Use Cases for AUP Services

We tailor each engagement based on your needs and the audience relying on the findings. Common areas include:

Financial and Accounting

  • Reconciliation of account balances
  • Verification of revenue, expenses, or payroll
  • Testing of internal controls or accounting processes

Regulatory & Compliance

  • Grant compliance for nonprofit organizations
  • Lease or loan covenant compliance
  • Due diligence for mergers, acquisitions, or restructuring

Operational or Contractual

  • Royalty agreement reviews
  • Construction project cost verification
  • Franchise fee or licensing compliance
  • Escrow or settlement statement validation

Our AUP Engagement Process

Our process is designed to provide clarity, efficiency, and transparency at every step:

  1. Initial Consultation
    We collaborate with you and any involved third parties (e.g., lenders, attorneys, regulators) to understand objectives and define scope.
  2. Procedure Development
    We draft a mutually agreed-upon list of procedures designed to address your specific concerns or requirements.
  3. Execution of Procedures
    We perform each procedure exactly as defined—nothing more, nothing less—to maintain objectivity.
  4. Reporting of Findings
    We provide a detailed report describing the procedures performed and the exact results of each, without interpretation or opinion.

What Are Agreed-Upon Procedures?

Agreed-Upon Procedures are a type of assurance service governed by the AICPA’s AT-C Section 215 (under SSAE standards). In an AUP engagement, we perform only the specific procedures agreed upon by the client, relevant parties, and our firm. The result is a factual report of findings, with no opinions, conclusions, or assurance provided—just clear, objective results.


This approach offers flexibility and transparency, especially when you need to:

  • Validate specific transactions or balances
  • Meet regulatory, lender, or grantor requirements
  • Investigate suspected fraud or internal control weaknesses
  • Support litigation or settlement processes
  • Provide assurance to third parties without the scope or cost of a full audit

Why Us?


Independent & Objective

Our work adheres to the highest standards of professional integrity and independence.

Tailored Approach

Each AUP engagement is customized to your exact specifications—no cookie-cutter solutions.

Experienced Professionals

Our work adheres to the highest standards of professional integrity and independence.

Responsive Service

We prioritize clear timelines, proactive communication, and a seamless client experience from start to finish.

Frequently Asked Questions

Let's Talk About Your Needs

If you're seeking targeted insights without the time and cost of a full audit, an Agreed-Upon Procedures engagement may be the perfect solution. Contact us today to learn more or to schedule a free consultation.

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