Focused Reviews. Factual Findings. No Opinions.
Agreed-Upon Procedures (AUP) engagements provide targeted verification on specific matters when stakeholders need factual findings without the full scope of an audit. KPI delivers AUP engagements in strict accordance with ISRS 4400, providing objective, factual findings that satisfy stakeholder requirements and regulatory expectations across the UAE, DIFC, and ADGM.
Agreed-Upon Procedures are targeted reviews performed on specific financial or non-financial information, based on procedures agreed in advance with management and stakeholders. These engagements are conducted in accordance with ISRS 4400 (IAASB)
What Are Agreed-Upon Procedures (AUP)?
Where AUP Engagements Are Commonly Used
- DFSA / FSRA regulated entities
- PIB / Regulatory Return Auditor’s Reports
- Client Money Auditor’s Reports
- Safe Custody Auditor’s Reports
- Insurance Monies Auditor’s Reports
- Money Services Auditor’s Reports
- Review of Accounts Receivable and Accounts Payable
- Verification of cash and bank balances
- Review of loans and advances
- Assessment of tax provisions
- Observation and reporting of inventory stock counts
- Due diligence for mergers, acquisitions, or partnerships
- Verification of compliance with licensing and regulatory requirements
- Review of HR and payroll-related processes
Clear Scoping
Procedures are agreed upfront to ensure clarity and alignment.
An Agreed-Upon Procedures engagement focuses on specific areas identified upfront, based on what stakeholders need verified.
Depending on the requirement, an AUP engagement may involve:
- Reviewing selected financial or operational information
- Verifying balances, transactions, or records
- Performing agreed checks or confirmations
- Testing compliance with specific requirements or thresholds
- Initial approval from the Department of Economic Development (DED)
The outcome is a clear record of procedures performed and findings observed, allowing stakeholders to draw their own conclusions based on the results.
Scope of an AUP Engagement
Why Organisations Choose KPI for AUP
Procedures performed independently, with findings reported factually and without interpretation, bias, or advocacy.
Extensive experience delivering AUP engagements aligned with regulatory and stakeholder needs across UAE, DIFC, and ADGM.
Procedures executed strictly as agreed, with no deviation, scope creep, or ambiguity in delivery or reporting.
Engagements delivered in line with professional standards, documentation requirements, and stakeholder expectations.
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Discuss an Agreed-Upon Procedures Engagement
If you require verification on specific matters for regulatory, banking, or stakeholder purposes, our team can help define and execute an AUP engagement with clarity.
