Virtual Roundtable Discussions – Stakeholder views needed on the new proposed standard for Agreed-upon Procedures Engagements
The proposed standard covers agreed-upon procedures (AUP) engagements on any financial and non-financial subject matters.
It enhances many aspects of an AUP engagement, including:
- clarifying the role of professional judgment in an AUP engagement;
- clarifying what constitutes appropriate terminology for describing procedures and findings in an AUP report;
- addressing the use of a practitioner’s expert in an AUP engagement; and
- clarifying that the AUP report may be provided to a party that is not a signatory to the engagement agreement.
Attend a roundtable discussion to:
- understand the proposals;
- express your views; and
- ask questions.