Regulatory and Contractual Agreed-Upon Procedures (AUPs) provide independent verification of specific compliance obligations without requiring a full audit. HLB AG performs agreed procedures over contractual terms, regulatory requirements and defined operational or financial information, reporting factual findings against the agreed scope in accordance with ISRS 4400.

Our Regulatory / Contractual AUP services include:

• Verification of compliance with contractual obligations
• Testing licensing and regulatory requirements
• Review of grant, funding or concession agreements
• Examination of royalty, revenue-sharing or service agreements
• Verification of regulatory reporting and supporting documentation
• Factual reporting for lenders, regulators, investors or contracting parties

For organisations operating in regulated industries or under complex commercial agreements, targeted independent verification helps demonstrate compliance and address stakeholder requirements efficiently. HLB AG tailors each engagement to the specific regulatory or contractual obligation, delivering clear factual reporting that supports governance, accountability and informed decision-making.