NDNB provides Agreed Upon Procedures (AUP) in accordance with the American Institute of Certified Public Accountants (AICPA).
Overview of Agreed Upon Procedures (AUP)
An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties.
Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate.
NDNB. AUP Experts. Fixed-Fees