Our CPA firm performs agreed-upon procedure engagements, defined in this document, which is produced by the AICPA (American Institute of Certified Public Accountants). The agreed-upon procedure engagement is an arrangement in which a practitioner is hired by a client to issue a report of findings based on specific actions performed for a variety of situations and to address a multitude of subjects. 

The client would employ a specialist (Onisko & Scholz as an example) to assist in evaluating an issue or an assertion as needed by stakeholders. Interested parties require services of an objective and experienced practitioner to ensure that the findings are independently derived.  

A client and a CPA practitioner in this type of engagement must agree that the procedures to be performed by the outside expert practitioner are appropriate for the situation. Because interested entities’ needs may vary widely, the nature, timing, and extent of the agreed-upon procedures may differ as well. For this reason, the engaging parties (clients) assume responsibility for the sufficiency of the procedures, since they best understand their own needs. 

We regularly perform agreed-upon-procedure engagements for governmental entities including cities, counties, and states. 

Reasons that organizations might need an agreed-upon procedure engagement could be a case of suspected fraud or noncompliance with laws or regulations. 

Our office is located in Long Beach, but we take agreed-upon procedure engagements from all over Southern California. 

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