Services

Agreed-Upon Procedures & Examinations

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At DK Partners, PC, we understand that not every business problem calls for a full financial audit—but many require third-party verification to move forward with confidence. That’s where our Agreed-Upon Procedures (AUP) and Examinations come into play.

These customizable attestation services offer flexible, focused solutions that help business owners satisfy regulatory requirements, internal control reviews, contract compliance, and more—backed by over 40 years of trusted CPA experience in Austin, Texas.

What Are Agreed-Upon Procedures (AUP)?

greed-Upon Procedures are exactly what they sound like: procedures tailored to your specific objectives and agreed upon in advance between your business, DK Partners, and any third parties involved—such as banks, regulators, or investors.

Unlike an audit or review, an AUP engagement does not provide an opinion or assurance. Instead, we perform the specific tasks you request, and we report the factual results of those procedures.

Common Uses for AUP Engagements

Verifying compliance with loan covenants
Testing internal controls over financial reporting or cash handling
Confirming contract performance or vendor billing accuracy
Investigating suspected fraud or irregularities
Validating grant or nonprofit program spending

These engagements are highly customizable, making them ideal for businesses with a very specific question or concern.

What Are Examinations?

An Examination is the highest level of attestation offered outside of a full financial audit. It involves extensive procedures to provide an opinion whether subject matter is in compliance or accordance with criteria.

Unlike a Review or AUP, an Examination results in a formal CPA opinion.

Typical Subjects of Examination Engagements Include

Internal control systems
Forecasts and projections
Compliance with laws, regulations, or contracts
System and Organization Controls (SOC) reports
Specialized financial reporting

Examinations are best suited for businesses that need to demonstrate accountability, transparency, or high-integrity reporting in a specific area, such as cybersecurity readiness, ESG claims, or grant compliance.

Who Benefits from AUP & Examinations?

These services are ideal for:

Business owners verifying operational or financial compliance
Companies entering new partnerships or financing agreements
Organizations managing grants, government funds, or program requirements
Nonprofits seeking donor or board transparency
Entities needing a one-time, independent investigation or review over selected operational, compliance or financial data

Why DK Partners for AUP & Examination Engagements?

At DK Partners, we go beyond compliance—we provide insight. Our experienced CPAs work directly with you to understand your business question, design procedures that address your specific need, and execute them efficiently and professionally.

Here’s Why Business Owners Choose Us

40+ Years of Experience. We’ve built our reputation helping Texas businesses uncover risk, verify controls, and comply with third-party requirements.
Tailored, Responsive Service. You won’t get a cookie-cutter approach. We customize every AUP or Examination to your exact needs and timeline.
Clear, Actionable Reporting. We deliver reports that are not just compliant—but easy to understand and use in decision-making.
Broader Audit Capabilities. As specialists in financial reviews, internal controls, and farm credit associations, we bring depth to every attestation engagement.
Local Insight with National-Quality Standards. Based in Austin, we serve clients across industries with the expertise and professionalism of a national firm—without losing our personalized touch.