Services

Agreed Upon Procedures

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Agreed-upon procedures is a very specific type of engagement. It is one in which the CPA is engaged by a client to perform specific procedures and to report findings. The CPA does not perform an audit or provide an opinion relating to the subject matter or assertion about the specific matter. Rather, the CPA performs only those procedures that have been agreed upon and reports findings.  This procedure can be useful when the church or nonprofit organization only wants to have tests performed on a very specific aspect of their finances or accounting procedures.

Cynthia Cox has performed the annual financial audit for Metropolitan Baptist Church for the past nine years. As Finance Manager for the church, I have had the pleasure of providing her financial information to complete her task for the past six years. She has shown herself to be a thoroughly professional individual; her integrity is above reproach. In working on the audit, Mrs. Cox has gone above and beyond her job in helping us set procedures to ensure the church staff members perform their duties in compliance with IRS guidelines. While this is not necessarily part of the audit process, it has been extremely valuable. Mrs. Cox knows all aspects in the church business arena and is adept at passing that information on as needed. I hope to work with Mrs. Cox for many years to come. - Jean Bellow, Finance Manager Metropolitan Baptist Church, Houston, TX