ISRS 4400 (Revised) AGREED – UPON PROCEDURES ENGAGEMENTS

By mafa-admin / November 28, 2023

Agreed-upon procedures (AUP) engagements are widely used. The demand for AUP engagements continues to grow, particularly in relation to the need for increased accountability in relation to funding and grants. ISRS 4400 (Revised), Agreed- Upon Procedures Engagements, has been revised to respond to such trends and to promote consistent interpretation and performance of an AUP engagement by practitioners.

ISRS 4400 (Revised) will be effective for AUP engagements for which the terms of engagement are agreed on or after January 1, 2022.

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