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Agreed-Upon Procedures

Small Governments

Below are resources and example report shells for Independent Public Accountants (IPAs) conducting Agreed Upon Procedures (AUP) engagements.

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.

AUP Example Report Shells for 1/1/2024 — 12/31/2025
YE 12/31/2025 and YE 6/30/2026 Engagements

If an IPA firm is working on an engagement not listed, they can request a copy by emailing IPAcorrespondence

After the AUP Eligibility checklist is completed and approved, auditors may utilize the AUP Report Shell specific to their governmental entity.

AUP Example Report Shells for 1/1/23 — 12/31/24
YE 12/31/24 and YE 6/30/25 Engagements

IPAs can request a copy of the previous report shell by emailing the request to IPAcorrespondence