Tax Planning Strategies
CPA Review vs. Compilation vs. Audit: Which Do You Need?
Compare CPA compilation, review, and audit engagements under SSARS and auditing standards to find the right assurance level…
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Assurance
Assurance service
Agreed-Upon Procedures & Attestation Engagements (SSAE)
When a franchisor, grantor, lender or buyer needs specific facts checked, we perform the agreed procedures under SSAE AT-C 215 and report the findings.
- SSAE AT-C 215
- Findings only
- Signed AUP report
The short answer
What are agreed-upon procedures?
In an agreed-upon procedures engagement, a licensed CPA performs specific procedures agreed with you and the report’s users, then reports the findings under SSAE AT-C 215. No opinion or conclusion is expressed — readers draw their own.
Oct 28, 2026Agreed-Upon Procedures Report
We perform only the agreed procedures and report findings. No opinion or conclusion is expressed.
Common engagements
Where AUPs are used.
Any requirement that can be written as specific, measurable procedures.
Royalty reporting
Franchisee sales reported to franchisors.
Marketplace & sales reporting
Reported sales checked to records.
Grant compliance
Spending checked against grant terms.
Loan covenants
Covenant calculations checked to the books.
Bids & contracts
Specific figures a contract requires.
Buyer procedures
Procedures a buyer specifies before a deal.
Writing procedures
Specific procedures make useful findings.
We’ll help turn a vague request into procedures that can be performed.
Clear procedure
“Agree total gross sales reported to the franchisor for each quarter to the general ledger and report any differences.”
Specific, measurable and reportable as a finding.
Too vague
“Confirm that the franchisee’s sales are accurate.”
Can't be performed as an agreed-upon procedure — we'd help rewrite it.
How an engagement works
Four steps, clearly defined.
- 1
Agree procedures
With you and the report’s users.
- 2
Engagement letter
Procedures and responsibilities documented.
- 3
Perform
Each procedure performed as written.
- 4
Findings report
Signed report listing the findings.
Licensed CPA sign-offEvery report and letter
AICPA standardsSSARS and SSAE, cited by number
Independence firstConfirmed before we accept
Secure portalDocuments never sent by email
FAQ
Frequently asked questions.
Reviewed by the NexusWorks assurance team · Last updated Oct 28, 2026
No. It lists findings from the agreed procedures. No opinion or conclusion is expressed.
You and the report’s users agree on them; we help make them specific and performable.
No. Only the agreed procedures are performed, and the report contains findings only.
Yes, to the users named in the engagement.
Match your request
Tell us what was asked for.
Paste the exact wording from your lender, surety or agency. We'll tell you which engagement satisfies it — and if it doesn't fit what we offer, we'll say so.
Out-of-state engagements accepted where state rules permit.