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Agreed-upon procedures engagements: Practitioner alert

Learn about the new standard CSRS 4400, Agreed-Upon Procedures Engagements, and how it impacts you.

We have issued this audit and assurance alert to raise awareness about the new agreed-upon procedures engagements standard that is effective for engagements for which the terms of engagement are entered into on or after January 1, 2022 (with early application permitted). This alert will help you understand the changes you can expect to see and how those changes will impact your performance of agreed-upon procedures engagements.

What will I learn about?

  • why the change was needed
  • significant differences between the previous standards and the new standard
  • scope of CSRS 4400
  • preconditions for engagement acceptance or continuance
  • the new agreed-upon procedures engagement report