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Agreed Upon Procedures

An agreed upon procedures engagement is an independent assessment of a pre-determined procedure or set of procedures.  In addition to meeting certain vendor requirements, you can use an agreed upon procedures report to broaden the scope of a SOC 1 or SOC 2 report or provide your management with additional insight into specific procedures.

A Focal Point Agreed Upon Procedures Report

Focal Point can provide your organization with an independent assessment of a specific process or processes in conjunction with your SOC examination. Focal Point has teams of finance, privacy and security experts equipped to test a variety of financial and operational procedures.

At the outset of an agreed upon procedures assessment, we assist your management team in creating an appropriate description of the subject matter and determining the proper procedures for testing. After defining the subject matter and determining the appropriate procedures, we test the procedures and report on our findings. Our agreed upon procedures report includes:

  • An agreed upon description of subject matter
  • A listing of the procedures agreed upon between Focal Point and your organization
  • A detailed report of testing procedures
  • The results of our testing

Benefits of an Agreed Upon Procedures Report

An agreed upon procedures report will assure your clients and other stakeholders that your processes are effective and meet business objectives. Additional benefits include:

  • Meeting clients’ specific requirements around certain procedures
  • Broadening the scope of a SOC 1 or SOC 2 audit to get a more complete assessment of your financial or operational controls
  • Gaining an understanding of complex technical or financial processes from independent, qualified specialists


Burke & Associates CPAs, LLP d/b/a Focal Point Data Risk Assurance (“Focal Point Assurance”) is a partner-owned, independent CPA firm licensed in Florida that performs audit, review and other attest services to clients in a variety of sectors.  Focal Point Assurance operates in an alternative practice structure with Focal Point Data Risk, LLC, a professional services firm.  Through separate and independent legal entities, Focal Point Assurance and Focal Point Data Risk, LLC work closely together to serve clients’ business needs.  Focal Point Data Risk, LLC and its affiliated advisory companies are not licensed CPA firms.  Focal Point Assurance and Focal Point Data Risk, LLC are member firms of Focal Point, an affiliation of separate and independent legal professional services firms.  “Focal Point” is the brand name for the Focal Point network.  Any services described herein are provided by Focal Point Assurance or Focal Point Data Risk, LLC (as the case may be) and not by any other member firm of Focal Point.  No member firm of Focal Point has any liability for services provided by other member firms. 


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