Agreed-Upon Audit Procedures

SD Mayer & Associates is a firm you can trust to conduct an agreed-upon procedures (AUP) audit for your business or organization. These procedures are valuable financial tools that you can use to gauge the effectiveness of your processes and gain information about other entities. Our agreed-upon procedure services encompass a wide range of topics, and you can tailor your AUP audit to be as limited or extensive as your unique situation requires.


At SD Mayer & Associates, we can customize our agreed-upon procedure services to meet your needs. While our AUP audits do not provide assurance, they will provide you with expert testing, evaluation and review of your desired financial documentation. We always adhere to the strict Statements on Standards for Attestation Engagements (SSAE) of the American Institute of Certified Public Accountants (AICPA).

Regardless of the size of your business and the extent of your AUP audit, your agreed-upon audit advisor will provide you with detailed descriptions of the services we intend to perform, including the:

  • Subject matter
  • Account procedures
  • Depth and extent of the audit

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During an agreed-upon procedures audit, our team will present their findings as facts without giving a professional opinion on the data. Your privacy and security are our top priority, and your agreed-upon audit advisor will keep your results confidential and limited to you and other authorized parties.

Why SD Mayer

With a focus on applying technology and a fresh way of thinking to each client engagement, SD Mayer is transforming the nature of client service in the accounting industry. For our business clients, we are your trusted advisor, providing actionable insights to solve today’s business issues and strategize for future growth. For our individual clients, we focus on helping you achieve financial security through estate planning, investment guidance, insurance and tax planning, and retirement planning. Whatever life stage you or your business are in, SD Mayer will have your back as your trusted advisor.


Agreed-upon procedures audits are flexible financial engagements that you can request as often as you need and at any time of the year. These financial engagements define standards that set the stage for a tailored audit and outline the depth and extent of procedures before the process begins. Working with an experienced agreed-upon audit advisor, you can request an examination and review of your defined matter to gain actionable data that you can use to make informed decisions.

Agreed-upon procedures audit services target specific company accounts to review transaction details, and our clients often request them for:

  • Preparation: Prepare ahead of time for a merger or acquisition, or gain more information about another organization.
  • Tracking: Measure the performance of specific internal financial controls and establish a baseline record you can follow.
  • Inspection: Inspect financial documentation, transactions and other data to uncover evidence of employee financial abuse or fraud.
  • Clarification: Understand whether your business or organization is compliant with the various regulatory agencies you must report to.


With two offices serving companies worldwide, we have the resources to efficiently deliver accurate results. Whether you request an AUP audit in the Bay Area or at our Silicon Valley location, you’ll gain the advantage of a team of skilled professionals, our extensive professional network and more than 40 years of experience. We work with a wide range of businesses, local and state governments and organizations in the nonprofit sector. As a result, we know how to deliver personalized attention you can count on for quality service and open communication.


At SD Mayer & Associates, we can develop agreed-upon audit services that make sense for your business and provide you with incredible value. To learn more or schedule a consultation, get in touch with us today.

Thought Leadership

Our Audit Team

Kelly Hsu
Audit Senior
Stephen D. Mayer, CPA
Managing Partner & Founder
Elias Tarabay, CPA
Partner, Audit & Assurance
Kevin Wang, CPA
Senior Audit Senior
Bonifacio Zablan
Professional Support Specialist
SD Mayer