Agreed-Upon Procedures (AUP) & Targeted Factual Findings
Targeted verification engagements under ISRS 4400 (Revised) delivering objective factual findings on specific financial data, covenants, escrow accounts, or turnover.
ISRS 4400 (Revised)
Compliant with UAE Federal Authorities, Mainland DED & Leading Financial Institutions.
Business Value
Key Challenges Addressed
Our senior chartered accountants structure engagements around the concrete risks, compliance hurdles, and commercial friction facing UAE organizations.
Mall & Retail Turnover Certifications
Independent verification of gross sales for retail tenants required under commercial lease agreements by UAE mall operators.
RERA & Real Estate Escrow Verification
Verifying escrow disbursements, project construction milestones, and investor collections under Dubai RERA and Abu Dhabi municipal guidelines.
Joint Venture & Profit-Sharing Verification
Objective testing of revenue allocation and reimbursable expenses between joint venture stakeholders to resolve commercial disputes.
Statutory & Operational Output
Tangible Deliverables You Receive
Report of Factual Findings (ISRS 4400)
Formal report describing the specific procedures executed and the direct objective facts identified, without a generic assurance opinion.
Verification Schedules & Certificates
Official turnover certificates, inventory count schedules, or financial ratio calculation sheets signed by our licensed partners.
Structured Engagement
Our Four-Step Delivery Methodology
A disciplined, phased approach that minimizes friction for your internal team while ensuring complete statutory rigor.
Scope & Terms of Engagement
Structured milestone ensuring thorough documentation, strict statutory conformity, and minimal disruption to your daily operations.
Agreeing on the exact testing procedures, sample sizes, and reporting format with the client and third-party recipients.
International Standard on Related Services (ISRS) 4400 (Revised)
Authority: International Auditing and Assurance Standards Board (IAASB)
Governs engagements where an independent practitioner is engaged to issue a report of factual findings based on agreed operational steps.
Practice Complementarity
Related Practice Services
Statutory & Practice Guidance
Frequently Asked Questions: Agreed-Upon Procedures
Clarity on UAE statutory mandates, filing deadlines, documentation standards, and partner-led engagement scopes.
Have a specific statutory inquiry?
Our registered audit partners and tax directors in Abu Dhabi and Dubai provide confidential preliminary discussions for UAE commercial enterprises.
An AUP engagement is a targeted verification where an independent auditor performs specific, agreed audit procedures on financial or operational data and issues a Report of Factual Findings under ISRS 4400 (Revised), without expressing an audit opinion.
Engage our Audit Directors for Agreed-Upon Procedures
Our registered auditors and tax directors in Abu Dhabi and Dubai provide partner-led preliminary scoping, transparent deliverables, and customized fee proposals.