Agreed-upon procedures engagements start with a hard choice: whether the job belongs under AT-C 215 or should be redirected to an examination or review. This course shows how CPAs accept the right engagement, shape procedures that produce objective findings, gather the required acknowledgments, and issue reports that hold up under current AICPA attestation standards. It is built for practitioners who want practical judgment, clean documentation, and fewer review issues in real files.
The course covers scoping requests against AT-C 215 and AT-C 105, accepting engagements and setting terms, and turning user objectives into measurable procedures with clear criteria. It also covers fieldwork, exception handling, written representations, report drafting, use restrictions, and the file-level mistakes that trigger peer review findings.