At KNAV, we leverage our team’s deep domain knowledge and sound experience to deliver an effective and unbiased solution for agreed-upon procedures (AUP) engagements that surpass your expectations. Our work provides clarity, confidence, and credibility across specific financial and operational areas—empowering stakeholders to make informed decisions rooted in verified data.
What Are Agreed-Upon Procedures?
Agreed-upon procedures engagements are targeted assurance services where our professionals perform procedures agreed upon by a client and third parties, such as investors, lenders, regulators, or transaction partners. These procedures produce factual findings—without expressing an opinion or conclusion—enabling transparency and accountability in key financial or operational areas.
Typical AUP engagements include verification of financial metrics, controls testing, regulatory compliance checks, and due diligence support for M&A or investment transactions.
At KNAV, we perform our AUP engagements in accordance with Statement on Standards for Attestation Engagements (SSAE) No. 19 issued by the AICPA, ensuring rigor, independence, and alignment with U.S. professional standards.
Why Choose KNAV for AUP Engagements
Our methodology is built on precision, transparency, and scalability. As an international, PCAOB-registered public accounting firm, KNAV combines U.S. compliance expertise with global insights—helping businesses navigate complex, multi-jurisdictional requirements efficiently.
Our key differentiators include:
- Tailored Scopes: We design procedures that address specific stakeholder concerns, ensuring relevance and efficiency in reporting.
- Technology-Driven Approach: Using data analytics, AI-assisted sampling, and visualization tools, we identify anomalies and trends faster—enhancing the credibility of our findings.
- Cross-Border Expertise: Our teams across the U.S., U.K., India, Singapore, and the Netherlands bring local and global regulatory understanding to every project.
- Efficient Reporting: Through digital dashboards and secure client portals, we accelerate turnaround time while ensuring data confidentiality.
Common Use Cases
Organizations engage KNAV for AUP services in critical situations where transparency and third-party verification are essential:
- Mergers & Acquisitions: Independent validation of target company data, EBITDA adjustments, and working capital metrics.
- Debt & Covenant Compliance: Verification of financial ratios, covenant adherence, or calculation of loan compliance metrics for lenders.
- Royalty and Licensing Audits: Verification of royalties, commissions, and distribution entitlements.
- Grant and Funding Reviews: Assurance over expenditure statements and fund utilization for donors or agencies.
Our Process
- Scoping & Planning: Define the exact procedures in collaboration with management and other specified parties, ensuring objectives align with expectations.
- Execution: Perform each procedure under the SSAE 19 framework, leveraging statistical tools and analytics where relevant.
- Findings & Reporting: Deliver factual, evidence-based findings without interpretation or opinion, ensuring objectivity and reliability.
Industries We Serve
We support clients across technology, manufacturing, real estate, private equity, not-for-profit, financial services, and emerging sectors. Whether it’s a compliance-focused engagement or a transaction-driven review, KNAV’s partners and senior professionals bring decades of assurance experience to each project.
Get in Touch
When precision and independence matter most, KNAV’s Agreed-Upon Procedures team delivers. Contact our assurance professionals to discuss how we can tailor our procedures to your organization’s unique requirements.
