Agreed-Upon Procedures.Targeted procedures over specific financial information per ISRS 4400.

Why this matters

ISRS 4400 (Revised) governs agreed-upon procedures engagements globally and is the framework the UAE market works to. The point is targeted assurance over a defined factual question, not an audit opinion. Royalty calculations, covenant compliance, grant utilisation, and event-of-default tests are common use cases.

What's inside

6 engagements under Agreed-Upon Procedures, each with a dedicated page. Click any for the full brief.

Procedure Scoping

The procedures and the criteria are agreed in writing with the engaging party and the intended user before the work starts.

Full brief→

Royalty and Licence-Fee Verification

Where a contract obliges one party to report royalty-bearing revenue to another, we verify the reported numbers against underlying revenue records, currency conversion, and the co…

Full brief→

Covenant Compliance

Bank covenants, shareholder-agreement covenants, and bond indenture tests.

Full brief→

Grant and Funding Utilisation

For grant-receiving entities, the AUP confirms that funds were spent on permitted categories and within the eligibility window.

Full brief→

Inventory and Cash Counts

Where insurance, security-deposit release, or a specific contractual obligation requires a counted-by-an-independent-party balance, we attend the count and report findings.

Full brief→

Special-Purpose Schedules

One-off schedules required by a specific regulator, a grantor, or a counterparty: revenue split by jurisdiction, headcount by category, capex by project, and similar.

Full brief→

First time?

Read our step-by-step guides before you engage. Or speak to a partner.

Read guides Book consultation