Agreed-Upon Procedures (AUPs) are engagements in which HLB AG performs specific procedures agreed with the client and other relevant parties and reports the factual findings. Unlike an audit or review, an AUP engagement does not provide an audit opinion or assurance conclusion; the procedures and scope are defined around the specific information, transactions or controls that need to be examined.

Our AUP services include:

• Testing specific transactions, balances or financial information
• Reviewing defined processes and controls
• Performing agreed compliance or verification procedures
• Examining supporting records and documentation
• Reporting factual findings clearly against the agreed scope
• Performing procedures in accordance with applicable professional requirements, including ISRS 4400

AUPs can be particularly useful for businesses, shareholders, lenders, regulators and other stakeholders that require targeted independent verification without a full audit. HLB AG works with clients to define procedures that address their specific requirements and provides clear, factual reporting to support informed decision-making and appropriate follow-up.