ARTICLE · 21 OCTOBER 2026

Agreed-Upon Procedures Engagements: Enabling Opportunities For Expansion And Unlocking Value

SNG Grant Thornton

An Agreed-Upon Procedures (AUP) Engagement involves an engagement team performing mutually agreed-upon procedures with the engaging party, presenting findings without providing assurance opinions or conclusions. These engagements can cover diverse financial and non-financial matters, from inventory verification and loan covenant compliance to system reviews and regulatory reporting, offering flexibility for organizations seeking specific procedural work tailored to their unique needs.

South AfricaAccounting and Audit

Mohammed Hafiz

Maria (Ria) Pretorius

Andri Booyens

Piloshini Daver Rampersadh

Discover the Power of an Agreed-Upon Procedures Engagement.

In an Agreed-Upon Procedures (AUP) Engagement, the engagement team carries out procedures that have been mutually agreed upon with the engaging party (and, if applicable, other relevant parties). The engaging party confirms that the procedures are suitable for the engagement.

The engagement team presents the AUP performed and the related findings in the AUP report. The engaging party and other intended users assess the procedures and findings for themselves, forming their conclusions based on the work carried out by the engagement team.

An AUP engagement is not an audit, review, or other form of assurance engagement1. It does not involve gathering evidence to provide an opinion or an assurance conclusion, and therefore, no opinion or conclusion is expressed.

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Agreed-Upon Procedures Engagements: Enabling Opportunities For Expansion And Unlocking Value

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