sample agreed-upon procedures engagement letter

Sample Agreed-Upon Procedures Engagement Letter

This is a sample agreed-upon procedures engagement letter that can be used by auditors or accounting firms when performing agreed-upon procedures engagements for their clients.


Dear [Client],

We are writing to confirm our understanding of the agreed-upon procedures engagement that we will be performing for [Client] (the “Company”). This engagement will be conducted in accordance with the International Standard on Related Services (ISRS) 4400, Agreed-Upon Procedures Engagements.

The objective of this engagement is to perform certain procedures that have been agreed upon by the Company and to report on the factual findings. The procedures to be performed will be set out in a separate engagement letter that will be issued upon acceptance of this engagement letter.

Our responsibilities will be limited to those procedures that have been agreed upon, and we will not provide an opinion or any other form of assurance on the subject matter of the procedures.

Our engagement will commence upon receipt of a signed copy of this letter and will be completed upon the issuance of our report on the agreed-upon procedures.

We will be relying on the information provided to us by the Company, and we will not be verifying the accuracy or completeness of such information. However, if we become aware of any material errors or omissions in the information provided, we will bring this to the attention of the Company.

We will communicate the results of our procedures to the Company in a written report, which will be restricted to the use of the Company and may not be distributed to third parties without our prior written consent.

Our fees for this engagement will be based on the time and expenses incurred in performing the agreed-upon procedures. We will provide you with a fee estimate prior to commencing work, and we will inform you of any significant changes to the fee estimate as the engagement progresses.

If you agree with the terms and conditions set out in this engagement letter, please sign and return the enclosed copy of this letter. If you have any questions or require any further information, please do not hesitate to contact us.

We look forward to working with you.


[Name of Accounting Firm]

sample agreed upon procedures engagement letter


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