1. Services
  2. Assurance
  3. Agreed Upon Procedures

When you need the services, resources and expertise of a CPA, but don't require a certified, full financial statement audit, GJM can conduct "agreed upon procedures" (AUP) that respond to your specific needs. While the report generated under this arrangement does not issue an opinion, the detailed findings are still based on the recognized standards of the American Institute of Certified Public Accountants (AICPA.) Because you decide the extent and scope of the work that will be performed, an AUP engagement generally costs less and is faster to complete than a full audit. Agreed upon procedures engagements are useful for companies that wish to carefully examine a specific aspect of their business, or require limited financial information for lending institutions, investors or regulators.

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