Agreed Upon Procedures

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Molinari Oswald LLC
4508 Old Bethlehem Pike
Center Valley, PA 18034

p: 610-871-6700
f: 610-871-6777

Hours: Monday – Friday 8:30am – 5:00pm

Agreed Upon Procedures


Often times, a board or committee member suggests an organization may need an “audit.” More times than not, an Agreed Upon Procedures (AUP) engagement achieves the level of service required or suggested by the Board or Committee and can be used to identify specific problems that require immediate action. An AUP engagement allows for greater flexibility in the extent, timing, and the nature of the work to be performed, and is geared towards addressing a particular need within the organization.

During an AUP engagement, our team will perform procedures that are agreed upon in advance based upon your specific needs. The work can be tailored towards particular areas and can be as limited or extensive as desired. The procedures can target specific financial data such as Accounts Receivable or Payroll, address areas of concern within the organization, or test compliance with new policies, procedures, or contracts. An AUP report will detail factual findings based on the specific procedures performed, but will not offer an opinion on the financial statements.

To find out whether your organization may benefit from an AUP engagement, complete the form below. We will get right back to you.