How We Serve

Agreed 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:

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