Independent verification—focusing on what matters most in your business
Sometimes you don't need a full audit of every transaction and account balance. What you need is independent verification of specific facts—did the grant money get spent correctly? Do the revenue figures stack up? Are the controls working as they should?
That's exactly what Agreed-Upon Procedures (AUP) engagements deliver. We perform the specific checks you need, report the factual findings, and give you what you’re looking for—without the time and cost of comprehensive auditing.
Because the scope is defined by you and agreed with us, AUP engagements are cost-effective, efficient, and tailored to what matters most. You get the assurance you need, nothing more and nothing less.
Need verification on specific areas without a full audit? Let's chat about how an AUP could work for your situation.
Targeted assurance, flexible scope
Not every question requires a full-scale audit. Traditional audits cast a wide net, examining everything to provide an overall opinion. You end up paying for work you don't need and waiting longer for answers that matter. Some examples where you might need us to zone in on are:
- Grant acquittals where we verify expenditure against funding agreements, confirming that money was spent on approved purposes and within specified timeframes.
- Revenue or expense testing when you need confidence around specific financial streams or cost categories, particularly useful in transaction scenarios or performance disputes.
- Regulatory reporting requirements where authorities want independent verification of particular data submissions or compliance with specific rules.
- Contract compliance situations where all parties need confirmation that financial or operational clauses are being honoured, protecting relationships and avoiding disputes.
- Internal control checks that test whether controls over payroll, procurement, reconciliations or other processes are operating as designed, giving management confidence in their systems.
- Merger and acquisition transaction support where buyers or sellers need verification of selected financial information as part of due diligence, keeping deals moving whilst managing risk.
We work with you to identify exactly what needs verification, design procedures to test those specific areas, and report factual findings. There's no audit opinion, no unnecessary scope creep—just clear answers to the questions that matter.
Do you need targeted and independent verification for a specific area of your business? Contact UHY Haines Norton today to arrange a discussion about how we can best assist you.
The flexibility of AUP engagements means we can design procedures around virtually any verification requirement. We report only factual findings from the procedures performed—we don't provide opinions or conclusions.
What working with us looks like
Agreed-Upon Procedures engagements start with understanding exactly what needs verification and why. We'll discuss the questions that need to be answered, what evidence would satisfy those questions, and how we can design procedures that deliver the required confidence.
- Your journey starts with a comprehensive consultation where we understand your business, your goals, and your current pain points. No overwhelming jargon, just practical next steps.
- During our scoping discussion, we'll clarify who the users of the report will be, what decisions depend on the findings, and what timeline you're working within. This ensures the procedures we design will serve your needs rather than following some generic template.
- Once procedures are agreed, we'll document them clearly so everyone understands what work will be performed and what findings will be reported. This transparency ensures no surprises and will clarify your expectations.
- The fieldwork phase involves performing the agreed procedures and documenting factual findings. We'll keep you informed about progress and flag any issues that emerge, though remember that we're reporting findings rather than providing recommendations or opinions.
- Our final report presents the procedures performed and the factual findings from each one. The report goes to the specified users who can then interpret the findings for their purposes. The timeline from scoping to final report typically runs four to eight weeks, depending on complexity and access to required information.
Want to work with us? Contact UHY Haines Norton today to arrange a chat
How this benefits your business
- Efficiency because the scope is limited to exactly what you need, saving significant time and cost compared to comprehensive audits whilst still providing independent verification.
- Flexibility through engagements tailored to your specific circumstances, requirements, and verification objectives rather than following a one-size-fits-all approach.
- Independence as external verification adds substantial credibility to internal reporting, helping you to trust the information you’re receiving and making decisions based on it.
- Confidence through clear, factual findings that support better decision-making and strengthen trust without paying for unnecessary work or waiting for comprehensive audit completion.
- Value from targeted insight that answers the important questions without the burden and disruption of examining everything when that level of assurance isn't required.
The key to effective AUPs lies in understanding what you need to know, then designing procedures that answer those questions definitively. We've performed AUP engagements across dozens of scenarios, so we know how to structure procedures that deliver credible results
The gaps you can address
Many organisations operate with compliance obligations they don’t fully understand or internal controls that haven’t been independently verified. This creates risks that compound over time, from regulatory penalties and operational inefficiencies to fraud vulnerabilities and data security weaknesses.
Due diligence failures in business acquisitions can cost hundreds of thousands of dollars through undisclosed liabilities, overvalued assets, or operational dependencies that weren’t properly assessed. Without independent verification, you’re relying on vendor representations that may not tell the complete story.
Compliance breaches can result in significant penalties and reputational damage. For law firms and real estate agencies, it’s a regulatory requirement that demands specialist expertise to implement effectively.
Agreed-Upon Procedures provide exactly the level of assurance you need—no more, no less. Flexible, independent, and efficient, they deliver confidence where it counts whilst respecting your time and budget.
Ready to get started? Call us and connect to possibility.
