Due Diligence and Agreed-Upon Procedures Services

Before you enter a major transaction, sign an agreement, or make an important business decision, you need clear information. Not assumptions, not gut instinct, and not a vague internal report that leaves more questions than it answers.



That doesn't always mean you need a full audit. Sometimes you already know exactly what you need to verify. You want to confirm revenue figures, review outstanding debt, understand payroll costs, check compliance with a loan covenant, or determine whether specific financial information actually matches the records behind it. That's where agreed-upon procedures come in.

RYBD's Due Diligence and Agreed-Upon Procedures services give businesses a focused, practical way to examine specific financial information before a major decision is made. We work with you to define exactly what needs to be reviewed, perform those procedures with professional rigor, and deliver a written report of factual findings. The goal is straightforward: reduce uncertainty before you move forward.

What Are Agreed-Upon Procedures?

Agreed-upon procedures (commonly called AUPs) are a focused CPA engagement designed to answer specific questions. Unlike an audit, which takes a broad view of the financial statements as a whole, an AUP engagement looks only at the areas you and RYBD agree to examine in advance. Nothing more, nothing less.



For example, you might ask RYBD to compare reported revenue to bank deposits, review specific customer receivables, test selected vendor payments, recalculate payroll or compensation amounts, review compliance with a loan covenant, or compare inventory records to supporting documentation. After the procedures are completed, we issue a written report that describes exactly what we did and what we found. That report doesn't offer an opinion or conclusion, it gives you factual findings so you and the appropriate parties can make your own informed decisions.

How Due Diligence and AUPs Work Together

Due diligence is the discipline of looking closely before committing. Agreed-upon procedures are one of the most effective tools in that process because they let you direct attention precisely where the risk or uncertainty is highest, without the time and cost of a full audit.



If you're considering buying a business, for instance, you may not need a comprehensive audit of the company's financials. But you may very much want specific answers about revenue trends, customer concentration, outstanding debt, payroll structure, inventory accuracy, or contract obligations. An AUP engagement lets you focus your resources on what actually matters to the decision you're facing. That makes it particularly well-suited for business acquisitions and mergers, partnership and investor due diligence, financing decisions, contract and covenant compliance, litigation support, and regulatory or grant requirements.

Why a Business May Need This Service

AUP and due diligence services occupy a useful middle ground, as they are more structured and credible than an internal review, more focused and efficient than a full audit. They're the right tool when you need targeted facts about a specific question, not a broad opinion about everything.



This service tends to be most valuable when you're considering buying or selling a business, verifying specific financial information before signing an agreement, responding to a lender or investor who has requested focused financial procedures, testing compliance with a contract or loan covenant, entering a partnership or joint venture, or addressing concerns about a specific account, process, or transaction type. The value is in the focus. You decide what matters most, and RYBD helps you examine it clearly.

What RYBD May Review

Every AUP engagement is different because the procedures are built around the specific question or decision at hand. Common areas of focus include revenue and accounts receivable, where we may compare reported figures to customer invoices, bank deposits, or receivables detail. We frequently review debt, liabilities, and obligations like examining loan agreements, debt schedules, unpaid liabilities, and contingent commitments that could affect a transaction. Inventory procedures may include selected counts, record comparisons, or valuation support. Payroll and compensation reviews cover payroll records, bonus arrangements, commissions, and employee-related costs.



We also perform contract and covenant compliance procedures, comparing financial information against the specific requirements in loan agreements, grants, or other arrangements. Related-party transactions (those involving owners, family members, or affiliated companies) are another common area of focus, as are cash receipts and disbursements, where we test selected inflows and outflows to understand how money is being received, recorded, approved, and spent.

How the Engagement Works

1. Define the Procedures We start by identifying the specific questions you need answered. Together, we agree on the procedures to perform, the records to review, and the findings to report. This step matters because an AUP engagement is only as useful as the procedures selected. Getting the scope right at the beginning is the most important part of the process.
2. Perform the Procedures RYBD performs the agreed-upon procedures using the records and information identified in the engagement scope. Depending on the situation, this may include reviewing source documents, comparing records, recalculating amounts, inspecting agreements, or testing selected transactions.
3. Report the Findings After the procedures are complete, we issue a written report describing what was performed and what was found. The report doesn't tell you what decision to make, it gives you clear, factual findings you can use, alongside your other advisors, to evaluate the situation and move forward with confidence.
   

What an AUP Report Does — and Doesn't Do

This distinction matters, and it's worth being clear about it. An AUP report describes the specific procedures performed and the factual findings that resulted. It does not provide an audit opinion, a review conclusion, or any form of overall assurance. In plain terms, RYBD reports what we found based on the specific steps we performed. You and the intended users determine what those findings mean for your decision.



That's actually what makes AUPs so useful. When you need targeted facts rather than a broad opinion, an AUP gives you exactly, nothing more, and nothing less than what you asked for.

Who Uses Due Diligence and Agreed-Upon Procedures Services?

AUP engagements are used across a wide range of situations and stakeholders. Business buyers and sellers rely on them to verify financial information before closing a transaction. Investors and lenders use them to confirm specific data points before committing capital. Owners entering partnerships or joint ventures use them to establish a clear, documented picture of what they're getting into. Organizations with contract or grant requirements use them to demonstrate compliance. Attorneys and management teams use them to support litigation or resolve specific financial concerns.



If a full audit would be more than the situation requires but an informal internal review wouldn't provide enough structure or credibility, an agreed-upon procedures engagement is often exactly the right fit.

Why Work With RYBD?

When a major decision is on the line, vague information isn't good enough. RYBD helps you narrow the question, define the scope, examine the records, and deliver findings you can actually use. We bring the professionalism of a CPA firm with the practical mindset of a business advisor, which means we're focused on helping you get clarity, not on performing work that goes beyond what your situation actually requires.



When you work with RYBD on due diligence or agreed-upon procedures, you get a clearly defined scope before any work begins, focused procedures built around your specific decision, professional review of the relevant records, a written report of factual findings, and clear communication throughout the engagement. Our goal is to help you move forward with fewer unknowns and more confidence in the information behind your decision.

Take the Next Step

If you're evaluating a transaction, investment, agreement, or specific financial concern, RYBD can help you get the facts you need. We'll start with a conversation about the decision you're facing, what information you want reviewed, and whether an agreed-upon procedures engagement is the right fit.

Schedule a consultation with RYBD today.

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