Agreed-Upon Procedures Guidance
The Reduced Services (AUP and Basic Audit) Fact Sheet provides guidance on eligibility factors for Agreed-Upon Procedure (AUP) and Basic Audit Engagements.
Other AUP Resources
The AUP Eligibility Checklist and AUP Report Shells are maintained in the IPA Portal. Log in for details
Note: The AUP Eligibility Checklist must be completed and approved before an auditor can perform an AUP for a governmental entity. After the AUP Eligibility checklist is completed and approved, auditors may utilize the AUP Report Shell specific to their governmental entity.
If an IPA firm is working on an engagement not listed, they can request a copy by emailing IPAcorrespondence