Agreed Upon Procedures (AUP)

Q: Is AUP recognized under UAE law?

Yes. Conducted per ISRS 4400 , it’s widely accepted by FTA, Free Zones, investors, and regulators.

Agreed Upon Procedures (AUP) Services in Dubai,UAE

In an increasingly complex financial landscape, businesses across Dubai and the UAE benefit from specialized assurance beyond standard audits. Agreed Upon Procedures (AUP) engagements offer tailored, scoped reviews designed to address specific concerns—from FTA compliance to investor due‑diligence checks. At AEY Auditing, we deliver precise AUP services in Dubai, offering focused audit procedures that empower informed decision‑making.

What Are Agreed Upon Procedures (AUP)?

Agreed Upon Procedures (AUP) are engagements under the International Standards on Related Services (ISRS 4400). In an AUP engagement:

You, our client, fully define the scope of the work.
We perform specific tasks, such as verifying transactions or testing compliance.
We don’t give an audit opinion; instead, AEY provides a report of our factual findings.
The results are used by recipients to draw their own conclusions based on the facts we’ve provided.

Why UAE Businesses Choose AUP

Dubai firms, Free Zones, and UAE regulators prefer AUP when:

Verification is required for a chunk of data, e.g., FTA VAT compliance checks

Investment or M&A deals need transaction testing on revenue pipelines

Grant or government application mandates proof of specific control procedures

Lease or contract dependencies require proof of performance (e.g., delivery or services)

Regulatory reporting in Free Zones like DIFC, ADGM, and DMCC demands factual confirmations

With tailored AUP service in Dubai, companies avoid costly audits while getting focused, credible results.

Our AUP Services in Dubai & UAE

AEY Auditing provides high‑quality AUP engagements with meticulous planning and execution. Our UAE‑focused process includes:

1. Engagement Planning & Scoping

Discuss objectives with stakeholders (board, investors, banks, regulators)

Define specific procedures (e.g., confirm bank balances, test five supplier invoices)

Agree on timeframe, sampling, reporting format, and security protocols

Ensure compliance with UAE Commercial Companies Law and FTA regulations

2. Execution of Agreed Procedures

We perform only what was agreed. Common procedures include:

Verifying bank statement balances

Extracting and testing VAT transaction samples

Confirming receivables and payables

Checking payroll data accuracy

Inspecting lease agreements or loan covenants

Reviewing vendor invoices against delivery receipts
All work is performed under ISA‑based methodologies and documented rigorously.

3. Reporting of Findings

Deliverable includes:

A factual report listing procedures performed

Observed results without conclusions or opinions

Potential recommendations (if requested)

A clear statement that no audit opinion is being issued

4. Debrief & Follow‑Up

Review findings with stakeholders

Optional: Perform additional AUP scope if required

Plan for documentation and further regulatory compliance

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Benefits of AUP Services in Dubai,UAE

Adopting Agreed Upon Procedures brings distinct advantages:

Benefit	Description
Laser‑Focused Assurance	Only the procedures that matter—for compliance, financing, or due diligence
Cost & Time Efficient	Faster and cheaper than full audits
Regulatory & FTA Ready	Aligns with UAE Commercial Companies Law, FTA directives, and Free Zone rules
Customizable & Scalable	Scope can be expanded or narrowed per business need
Credible & Reliable	Factual findings, no ambiguous opinions
Great for Reporting Needs	Ideal for license renewals, project completion, and government grants

Common AUP Use Cases in UAE

FTA VAT Verification

Test transactions to ensure accurate VAT reporting
Support FTA audits with factual findings rather than guesswork

🔹 Investor & Buyer Due Diligence

Analyze financial metrics before funding or acquisition
Check customer contracts, debt liabilities, lease balances, inventory

🔹 Free Zone & Regulatory Compliance

Confirm compliance with DIFC, ADGM, DMCC, JAFZA, and others
Provide evidence for corporate governance or licensing

🔹 Grant or Subsidy Validation

Verify contract-management milestones for grant release
Test date-based deliverables and ownership of assets

🔹 Operational or Contractual Checks

Validate performance triggers, milestone payments, service conditions
Support legal disputes, arbitration, or litigation assistance

How AEY AUP Service Works – Step by Step

Initial Consultation

Meet client (in Dubai/UAE) to understand needs and context

Distinguish between AUP, internal audit services, and full statutory audit

Proposal & Engagement Letter

Define scope, deliverables, fees, timeline, distribution, confidentiality

Ensure awareness of FTA, UAEs law, and international framework

Data Collection & Sampling

Client provides documents (statements, invoices, contracts)

We perform selective testing and gather evidence

Findings Documentation

Prepare a “Factual Findings” report as per ISRS 4400

Include photos, data extracts, confirmations, and factual data

Review & Finalization

Conduct client walkthrough

Finalize document for internal or external distribution

Optional Follow-Up

Add new scope

Assist with regulator response

Why AEY Auditing Delivers Best-in-Class AUP

Pricing for AUP Engagements

Tailored based on scope, sampling, and access:

Scope	Starting Fees (AED)	Expected Timeline
Simple single procedure (e.g. bank balance check)	2,500 AED	2–3 business days
Multi-procedure AUP (e.g. VAT + payroll)	6,000 AED	5–7 business days
Complex AUP (M&A due diligence, contract review)	Custom quotation	10–15 business days