Agreed-Upon Procedures Report in Dubai, UAE
Agreed-Upon Procedures Report Services provide a targeted, independent review based on specific procedures you define. AFD Auditors delivers factual, objective AUP reports without expressing an audit opinion, tailored exactly to your requirements.
Book ConsultationMOE (Ministry Of Economy) Approved Auditors
What Is an Agreed-Upon Procedures Report?
An Agreed-Upon Procedures (AUP) report is an engagement where an independent auditor performs specific, pre-agreed procedures on financial or operational data and reports the factual findings, without forming or expressing an audit opinion. Unlike a full audit, the scope is defined entirely by the client, stakeholders, or a third party requesting the review, making it faster and more targeted. AUP reports are commonly used for verifying specific transactions, contractual compliance, or figures required by a bank, investor, or regulatory party.
Who Needs an Agreed-Upon Procedures Report in the UAE?
- Businesses required to verify specific figures for a bank or lender
- Companies confirming contractual compliance with a supplier or partner
- Investors requesting factual verification of specific financial data
- Organizations needing targeted verification without a full statutory audit
- Businesses supporting grant, subsidy, or funding disbursement conditions
- Companies verifying revenue, royalty, or commission figures for a specific purpose
Industries We Serve As Professional AUP Report Providers
SMEs and Family-Owned Businesses
Practical audit and assurance support for small and medium enterprises and family-run businesses across Dubai, helping owners maintain financial transparency, succession-ready records, and lender-compliant statements.
Free Zone Companies
Audit services tailored to DMCC, JAFZA, DAFZA, DIFC, and other UAE free zones, covering the specific filing, licensing renewal, and statutory audit requirements each authority mandates.
Real Estate and Construction
Audits for developers, contractors, and property managers, addressing project cost verification, RERA-linked escrow compliance, and revenue recognition on long-term contracts.
Hospitality and Retail
Financial statement and inventory audits for hotels, restaurants, and retail businesses, built around high-transaction volumes, seasonal revenue, and multi-outlet reconciliation.
Manufacturing and Logistics
Audit and assurance for manufacturers, freight forwarders, and trading companies operating through Jebel Ali and other UAE trade corridors, covering inventory controls and production cost audits.
Healthcare Organizations
Specialized audits for clinics, hospitals, and healthcare providers, addressing insurance billing cycles, DHA-linked compliance, and regulatory financial reporting.
Educational Institutions
Financial and statutory audits for schools, training centers, and educational institutions, covering fee revenue recognition, grant compliance, and KHDA-linked reporting requirements.
AFD Auditors Process for Agreed-Upon Procedures Report Services
- Scope Agreement — We work with you and any requesting party to define the exact procedures to be performed.
- Document Collection — We gather the specific records and data relevant to the agreed procedures.
- Procedure Execution — Our team performs the defined procedures precisely as agreed, without forming an opinion.
- Factual Findings Documentation — We document results objectively, without interpretation or conclusions.
- Final AUP Report Delivery — A signed report is issued, ready for submission to the requesting party.
In Addition to Agreed-Upon Procedures Report, We Can Help You With Below Services
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Consult For FreeFrequently Asked Questions (FAQs)
An AUP report involves performing specific, pre-agreed procedures and reporting factual findings only, while a full audit involves a comprehensive review resulting in an independent opinion on financial statements as a whole.
AUP reports are commonly requested by banks, investors, contractual counterparties, or regulatory bodies needing verification of specific figures or compliance conditions.
Requirements depend entirely on the agreed scope but often include specific transaction records, contracts, invoices, or figures relevant to the defined procedures.
Timelines are typically shorter than a full audit, often ranging from a few days to 2 weeks depending on the scope and complexity of procedures agreed.
No, an AUP report presents only factual findings from the performed procedures — it does not include an audit opinion or any level of assurance.