---
title: "Understanding Agreed-Upon Procedures and Consulting Engagements: Which One Fits Your Needs?"
description: Not sure what AUPs and consulting engagements are or how they differ? Let’s break it down.
image: https://blog.sweeneyconrad.com/hubfs/AdobeStock_1373515763.jpeg
---
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# Understanding Agreed-Upon Procedures and Consulting Engagements: Which One Fits Your Needs?
By Jamie Gardner, CPA | Jul 30, 2025
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INSIGHTS/BLOG
Sometimes, a business challenge arises that doesn’t call for a full financial statement audit but still requires a trusted, independent eye. Maybe you're seeing inconsistencies in inventory counts, questioning whether your internal controls are functioning as intended, or trying to assess the financial impact of a specific transaction. What many people don’t realize is that CPA firms can help with these types of targeted issues through services like agreed-upon procedures (AUP) engagements or consulting projects. Not sure what those are or how they differ? Let’s break it down.
**Agreed-Upon Procedures (AUP) Engagement**
An agreed-upon procedures engagement is designed to address specific needs that you’ve already identified as a client. In this type of engagement, the CPA performs procedures that the client has agreed upon and reports the findings. Here are some key aspects:
- **Specific Focus**: The procedures are tailored to specific elements or areas as requested by the client, such as verifying the accuracy of a particular financial statement line item or ensuring compliance with specific regulations.
- **No Assurance Provided**: Unlike audits or reviews, AUP engagements do not provide an opinion or conclusion. The CPA simply reports the findings of the procedures performed.
- **Detailed Report**: The findings are documented in a report, which can be useful for making informed decisions based on the CPA’s detailed examination.
For instance, if your company is unsure about the accuracy of its accounts receivable records, an AUP engagement could involve the CPA confirming the balances with customers and reporting the findings without providing any assurances.
**Consulting Engagement**
If you feel that you need more guidance, a consulting engagement may be a better option for your organization. This type of service leverages the CPA's expertise to provide recommendations, develop strategies, or help implement solutions. Here are the distinctive features:
- **Broad Scope**: Consulting engagements often address broader issues and are not limited to predefined procedures. They might include operational reviews, strategic planning, or systems implementation.
- **Rich Recommendations**: The CPA offers insights, conclusions, and actionable recommendations based on their professional knowledge and analysis.
- **Flexible Deliverables:** Final reports and deliverables are agreed upon by the CPA and the client before starting the project. These can involve reports, recommendation letters, or other forms of guidance.
For example, if your company is undergoing a major restructuring and needs advice on optimizing operational efficiency, a consulting engagement could be the best way to handle the project. The CPA could analyze your current operations, identify areas for improvement, and help implement changes to enhance performance.
**Making the Right Choice**
Choosing between an agreed-upon procedures engagement and a consulting engagement depends on your specific needs. If you have identified an issue but need the facts and details presented without additional opinions or guidance, an AUP may be the best option. However, if you are looking for strategic advice and comprehensive solutions to broader challenges, a consulting engagement is the way to go.
At Sweeney Conrad, we understand that each business has unique challenges and needs. Our experienced audit department is ready to assist you in identifying the right type of engagement and delivering expertise suited to you. Contact us today to discuss how we can help you navigate your financial and operational complexities with confidence.
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