Agreed Upon Procedure (AUP) Services

Agreed Upon Procedure (AUP) Services in UAE

We perform independent procedures and provide factual findings to help businesses, regulators, lenders, investors, and landlords make informed decisions.

Independent & Objective

Regulatory & Compliance Use

Customized Procedures

Reliable & Transparent

Clear Factual Reporting

Timely Delivery

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Service Overview

Service Purpose

Perform specific procedures and report factual findings

AUP Services

Applicable For

Businesses, Groups, Individuals, and Regulatory Requirements

All Industries

Standards

Performed in accordance with ISRS 4400 (Revised)

International Standard

Report Type

Factual Findings Report

No Assurance Opinion

Typical Turnaround

3 - 7 Working Days

Depending on Scope

Support

End-to-End Assistance

Expert Support

Independent

We are independent of management and provide objective factual findings.

Tailored Procedures

Procedures are customized based on your specific requirements and objectives.

Factual Reporting

We report only factual findings without expressing assurance opinion.

Wide Applicability

Useful for lenders, investors, regulators, and internal stakeholders.

Timely & Efficient

We deliver reports within agreed timelines with high accuracy.

Common AUP Services in UAE

Bank Financing

Regulatory Compliance

Internal Verification

Sales Verification for Mall Rentals

Grant & Subsidy Requirements

AUP engagements help stakeholders obtain reliable information for decision-making and compliance purposes.

Benefits of AUP Services

Provides reliable factual information

Enhances transparency and credibility

Supports compliance with regulatory requirements

Strengthens stakeholder confidence

No assurance or audit opinion — only factual findings

Customized to your business or regulatory needs

Examples of Agreed Upon Procedures (AUP)

1. Inventory Count & Stock Verification

Independent inventory count procedures and stock verification reporting.

2. Fixed Asset Verification

Verification of company fixed assets including machinery, equipment and office assets.

3. Sales-Based Rent Verification

Independent verification of sales records and turnover reports.

4. Accounts Receivable Verification

Verification of customer balances and outstanding receivables.

5. Bank Financing Support

Specific procedures requested by banks or financial institutions.

6. Cash Count Verification

Independent cash verification procedures for stores and restaurants.

7. Revenue Verification

Verification of company revenue records and sales reports.

8. Regulatory Compliance Review

Factual reporting procedures based on regulatory or licensing requirements.

9. Grant & Subsidy Reporting

Verification procedures for grants, subsidy, or project funding.

10. Due Diligence Support

Specific factual procedures performed during mergers, acquisitions, or investment transactions.

Our Agreed Upon Procedure Process

Initial Consultation

We understand your requirements and the purpose of the engagement.

Define Procedures

We agree on specific procedures to be performed.

Data & Information

You provide necessary documents and supporting information.

Perform Procedures

We perform the agreed procedures as per ISRS 4400.

Report Findings

We provide a factual findings report based on our procedures.

Report Delivery

Final report is delivered within the agreed timeline.