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Agreed-Upon Procedures in Dubai

Perform precisely defined procedures and report factual findings for a specific commercial or regulatory purpose.

Cost of Delay

The risk is a report that does not answer the stakeholder's actual question, causing delays, repeated work or failed transaction conditions.

Request a Procedures Proposal

Case study

Example scenario, not a completed engagement

A stakeholder needed verification of a narrow financial metric. Regent defined the procedures clearly and produced factual findings aligned to the decision.

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Frequently asked questions

What does Regent include in its Agreed-Upon Procedures service?

Scope includes objective and procedure design, evidence testing, factual findings report, and stakeholder coordination. The proposal confirms entities, periods and exclusions.

When should we start and what will Regent need?

Start when the obligation, transaction, notice or deadline is known. Regent will issue a focused request list beginning with objective and procedure design, entity details, records and dates.

Can we check our position before committing to the full service?

Yes. Use the AUP Scope Builder for an initial indication, then route the result to the appropriate Regent advisor.

What is a review, compilation or agreed-upon procedures engagement?

These services provide different outputs and assurance levels. An audit provides reasonable assurance; a review provides limited assurance through mainly inquiry and analytical procedures. A compilation helps present financial information but does not provide assurance. In agreed-upon procedures, the practitioner reports factual findings from procedures agreed with specified users and gives no assurance conclusion. The right service depends on the legal requirement and the user's purpose. Source: IFAC: Audit, review, compilation and agreed-upon procedures.

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