What it is
In an agreed-upon procedures engagement the practitioner performs procedures the engaging party has chosen and reports what was found, without an opinion or conclusion. The letter has to pin down who the engaging party, the responsible party and the specified parties are, and exactly which procedures will be run.
This template carries those elements, a Schedule A for the procedures with the exception threshold for each, the practitioner and responsible party responsibilities, and the reporting terms, including the independence statement. Wording is paraphrased. Adjust it to the engagement and to the current AT-C 215 text.
When to use it
- A lender, grantor, franchisor or board asks for specific procedures on a schedule, a calculation or a set of controls.
- Before starting any engagement under AT-C 215, so the engaging party acknowledges the procedures in writing.
- When the procedures change mid-engagement and the new scope needs to be recorded.
What’s inside
- Parties table: engaging party, responsible party, specified parties
- Purpose of the engagement and the acknowledgment that the procedures suit that purpose
- Practitioner responsibilities, independence and the statement that this is not an examination or review
- Responsible party responsibilities and the representation letter requested at the end
- Schedule A for the procedures, the sample or population and the exception criteria
- Reporting terms, fees, records and signature blocks
Standard cited
This template follows AT-C 105 / AT-C 215. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Does the practitioner have to be independent for an AUP engagement?
Yes. The attestation standards require the practitioner to be independent, and for an agreed-upon procedures engagement the AICPA Code (ET 1.297.020) applies that requirement with respect to the responsible party. The report carries an independence statement. A narrow exception applies where law or regulation requires the practitioner to accept the engagement and report.
Who is responsible for deciding the procedures are enough?
The engaging party. It agrees to the procedures and acknowledges they are appropriate for the purpose. The practitioner makes no representation about whether they are sufficient.
Can the practitioner use words like “review” or “satisfy” in the procedures?
Avoid them. Procedures are described so that a reader can tell what was done, for example “agree the total to the general ledger” or “recompute the interest”. Terms with an unclear meaning invite readers to infer assurance.
Does the report have to be restricted to specified parties?
Not automatically. SSAE 19 (AT-C 215) permits a general-use report and also permits a use-restriction alert where the practitioner judges one appropriate. The letter carries a bracketed option for each so you can keep the one that fits the engagement.
Related templates
- Audit Engagement Letter (AU-C 210)
- Review Engagement Letter (AR-C 90)
- Compilation Engagement Letter (AR-C 80)
Last updated 11/05/2026. All free templates.