For every AUP, we work with you to define the scope, criteria, and population to be tested, building a test plan that prioritizes traceability and verifiable evidence. We perform the agreed procedures—inspections, recalculations, reconciliations, or confirmations—and document the findings in clear language, without opinions or conclusions.
The resulting report complies with AICPA standards and specifies intended users, intended use, and our independence status. When the engagement involves lenders, private equity, or regulators, we coordinate deliverables and deadlines to avoid rework and ensure quality, ethics, and compliance with the applicable attestation standards.
Typical use cases
Testing revenue metrics, royalties, or earn-outs, assessing compliance with financial covenants, validating data sets for due diligence, reviewing eligibility for grants, incentives, or subsidies.
AUP vs. consulting
An AUP is an attestation engagement: we follow professional standards and report factual findings.
Consulting engagements involve analysis and recommendations; they do not produce an AUP report and are not subject to the same independence rules. Instead, they provide advice on specific business matters, or on accounting and tax matters.
Flexibility under SSAE 19
We can assist in developing the procedures, and they can be refined as the engagement progresses. SSAE 19 removes the requirement for a written assertion from the responsible party and allows procedures to be developed over time, while the engaging party confirms that the procedures are appropriate for its intended purpose.
Who can use the report?
The report can be restricted to specified parties or, when appropriate, issued for general use. We define the intended users and use at the outset so there are no surprises when third parties receive the report.
Independence and ethics
Because an AUP is an attestation engagement, the AICPA independence and ethics requirements apply. We clearly disclose our independence status in the engagement letter and in the AUP report.
Data and access
We define data sources (ERP, banks, data rooms), custodians, and traceability for each procedure. The report makes clear what was tested, against which information, and with what evidence.
Escalation if assurance is needed later
If a third party later requests a Review or Audit, we reuse templates, timelines, and references so the engagement can be upgraded with minimal rework.
Standards framework and Florida context
We perform AUP engagements under the AICPA attestation standards, including SSAE 19 for Agreed-Upon Procedures. In Florida, the practice of public accounting is regulated by the Florida Board of Accountancy, and attestation services are subject to its rules and, when applicable, to approved peer review programs aligned with AICPA standards.
Together with the engaging party, we define what needs to be tested (data, processes, or controls) and under which criteria. Then we agree on specific procedures (inspection, recalculation, reconciliation, targeted confirmations, walkthroughs).
Under SSAE 19, we can help develop and refine those procedures over the course of the engagement; your organization remains responsible for confirming that they are sufficient for its purposes. The AUP report describes exactly what we did and what we found—without providing assurance—and can be directed to specified users or a broader audience, depending on the objective.
Frequently Asked Questions
Do you only work with Florida-based companies?
No. We operate from Florida and serve companies throughout the U.S. and globally, with clients in the Americas, Europe, and the Caribbean. Location does not limit our services or timelines.
When is an AUP better than an audit or review?
When you need targeted verification on specific matters (for example, an earn-out calculation, inventory existence at a given date, or the integrity of a database) and you do not require an opinion or conclusion. An AUP can reduce cost and time while delivering factual evidence the parties can use to make decisions.
Can you help us define the procedures?
Yes. SSAE 19 allows the CPA to assist in developing the procedures. Before we issue the report, the engaging party confirms that the procedures are appropriate and sufficient for its purposes.
Is an AUP report restricted-use only?
Not necessarily. Under SSAE 19, the report may be restricted to specified parties or, when appropriate, issued for general use. We determine this up front based on the engagement’s purpose and intended users.
Do you need to be independent?
Yes. Because an AUP is an attestation engagement, the AICPA’s independence and ethics rules apply. We disclose our independence status in the report.
What do we need to prepare internally?
Data sources, subject-matter owners, evaluation criteria, and a timetable with cut-off dates. We design the procedures, gather the evidence, and prepare the AUP report.
Clear Procedures. Verifiable Results. Reports Stakeholders Can Trust.
Work with us to define what you want tested—and for whom. We align on the scope, apply the agreed-upon procedures, and deliver a formal AUP report that your stakeholders—from lenders and private equity to regulators—can clearly understand and confidently rely on. use.
Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
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Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
Guillen Pujol CPA P.A
6161 Blue Lagoon Dr.Ste 475, Miami, FL 33126
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