Agreed Upon Procedures (AUP)

Agreed-Upon Procedures (AUP) engagements are independent reviews performed under AICPA AT-C Section 215, where specific procedures are determined in advance with the client. Unlike audits, AUP does not provide opinions, it delivers factual findings on defined areas such as custodial controls, reconciliations, or compliance requirements, giving stakeholders objective evidence to evaluate risks and validate compliance.

eDelta delivers AUP engagements with leadership-level oversight and continuous client dialogue. We collaborate with management to design testing steps, execute procedures as specified, and document results with precision. Our work spans financial compliance, operational controls, internal controls and IT, and third-party risk management - providing clear, factual findings that support informed decision-making.