Agreed‑Upon Procedures

In line with the International Standard on Related Services (ISRS) 4400 (Revised), we perform agreed upon procedures engagements tailored to client or donor requirements.

Where our team performs specific procedures on financial or non‑financial information as requested by the client, regulators, or other stakeholders. Unlike a full audit, the scope of work is narrowly defined and tailored to the client’s needs — for example, verifying particular transactions, reviewing compliance with contractual terms, or testing internal controls in a focused area. The results are presented in a factual report that outlines the procedures performed and the findings, without offering an overall audit opinion.

This service is particularly valuable for clients who require independent assurance on targeted matters such as grant utilization, regulatory compliance, due diligence for acquisitions, or verification of financial data for lenders and investors. By focusing on agreed objectives, we deliver cost‑effective, reliable insights that help clients meet stakeholder expectations while maintaining transparency and accountability.