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Agreed Upon Procedures and SSAE No. 19: Engaging vs. Responsible Parties, Representation Letter, Independence

Recording of a 110-minute CPE video webinar with Q&A

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Conducted on Tuesday, April 25, 2023

Recorded event now available

or call 1-800-926-7926

This webinar will discuss agreed upon procedure (AUP) engagements and the related Statement on Standards for Attestation Engagements (SSAE) No. 19. Our panel of auditing experts will discuss the best practices for firms offering these attestation services.


As stated in SSAE No. 19, "an agreed-upon procedures engagement is an attestation engagement in which a practitioner performs specific procedures on subject matter and reports the findings without providing an opinion or conclusion. The subject matter may be financial or nonfinancial information. Because the needs of an engaging party may vary widely, the nature, timing, and extent of the procedures may vary, as well."

The nature of these engagements creates a need for flexibility, which the ASB has incorporated in SSAE No. 19. AUP engagements often evolve as performed. The standard allows the development of procedures over the course of the AUP by allowing the engagement party to acknowledge their satisfaction with the procedures before issuance of the general use report. Examples of general use reports are included in SSAE No. 19, along with acceptable and unacceptable terms. Words such as evaluate, examine, and general review are deemed unacceptable, while inspect, compare, and agree are condoned.

AUPs are designed to meet a specific need that a full-fledged audit cannot address. Auditors need to understand AUPs and the SSAE now since the effective date is imminent and early implementation is permitted.

Listen as our panel of auditing experts explains SSAE No. 19 from the initial engagement to the issuance of the general use report, including recommendations for efficiently completing AUPs for CPAs performing limited assurance engagements.



  1. Agreed upon procedures
  2. AUPs and SSAE No. 19
    1. Terminology
    2. Independence
    3. Engagement
    4. Documentation
    5. Representation letter
    6. General use report
    7. Other changes and considerations
  3. Best implementation practices


The panel will review these and other critical issues:

  • How the general use report should be prepared and structured under SSAE No. 19
  • What are independence concerns when accepting an AUP engagement?
  • What is the difference between an engaging party and a responsible party?
  • When should a CPA consider withdrawing from an AUP engagement?
  • How and when is the engaging party's consent received for AUP services under SSAE No. 19?


Hampton, Meg
Meg Hampton, CPA, MAcc

Anglin Reichmann Armstrong

Ms. Hampton is a Manager in the Audit and Assurance Department. She attended the University of Alabama, where she...  |  Read More

Miller, Jason 2
Jason Miller, CPA

Anglin Reichmann Armstrong

Mr. Miller is a Partner in the Audit and Assurance group at Anglin Reichmann Armstrong with over 15 years’...  |  Read More

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