Agreed-Upon Procedures
Checklist and Guidance
The AUP Eligibility Checklist must be completed and approved before an auditor can perform an Agreed-Upon Procedure (AUP) for a governmental entity. The additional AUP Guidance provides auditors with essential information on AUP standards, testing expectations, and other related procedures.
After the AUP Eligibility checklist is completed and approved, auditors may utilize the AUP Report Shell specific to their governmental entity which are maintained in the IPA Portal. Log in for details
If an IPA firm is working on an engagement not listed, they can request a copy by emailing IPAcorrespondence