Manley Garvin delivers targeted agreed-upon procedures for focused, reliable reporting.
At Manley Garvin, our agreed-upon procedures (AUP) services offer a focused, flexible approach to financial review. Management outlines the specific procedures or areas of concern, and our team performs detailed, goal-oriented testing based on those needs. When you’re looking to verify a particular process, test internal controls, or evaluate financial transactions, AUP engagements provide clear, objective results without the scope of a full audit, delivering exactly the insight you need, where you need it most.
With agreed-upon procedures, you define the scope—we help shape and execute it. Whether it’s reviewing invoices for accuracy, verifying that deposits are made on time, or ensuring procurement policies are followed, we provide a clear narrative of what we tested and what we found. This approach gives boards and leadership the confidence that specific processes are functioning as intended, offering assurance exactly where it’s needed most.
Share a few details about the processes you’d like reviewed, and our team will reach out to schedule a virtual consultation. We’ll help you define the scope and deliver focused, objective insights you can act on.
Agreed-upon procedures are part of our broader suite of assurance services, which also includes audits, reviews, and compilations. While each service offers a different level of assurance, they all share the same goal: providing clarity, compliance, and confidence in your financial processes. When determining if you need a full audit, a limited review, a GAAP-compliant compilation, or a targeted AUP engagement, our team helps you choose the right approach based on your objectives.
“Manley Garvin is extremely communicative and transparent about their audit work. They fully explain what they are doing and why, and if needed, they will help train client personnel to ensure that any mistakes are corrected and not made again.”
Unlike an audit, which provides an overall opinion on financial statements, an AUP engagement focuses on specific areas or processes and reports only on the findings from the procedures performed. It’s more flexible and targeted than a full audit.
AUPs are ideal when stakeholders need confirmation that a particular process is functioning properly, such as verifying payroll accuracy, checking compliance with procurement policies, or reviewing specific financial transactions.
The report is often used by management, boards, lenders, grantors, or oversight bodies that want assurance over a specific process without requiring a full audit. Because the report focuses on factual findings tied to clearly defined procedures, it provides transparency and clarity when stakeholders need it most.
From minimizing tax burdens to guiding major financial decisions, our team is committed to helping your business. When you work with us, you gain more than a CPA—you gain a dedicated financial ally invested in your long-term success.
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