Agreed Upon Procedures

  • Author: Juané Schreuder
  • Level: Advanced
  • Study time: 2 hours
  • Date: 15 November
    08:00 - 10:00
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Course overview
An agreed-upon procedures (AUP) engagement is a type of engagement in terms of which the auditor performs certain procedures that are agreed upon in advance. The auditor then reports his/her findings based on the successful execution of those agreed procedures.

ISRS4400 (Revised) has been amended due to the increase in demand for such engagements. Per the South African Institute of Chartered Accountants (SAICA), the revised requirements and application material promote consistency in the performance of agreed-upon procedures engagements, and include enhancement relating to, among other matters, the exercise of professional judgement, compliance with independence requirements, engagement acceptance and continuance considerations, using the work of a practitioner’s expert, and greater clarity and transparency in the agreed-upon procedures report. It is effective for engagements for which the terms of engagement are agreed on or after 1 January 2022.

In this live CPD event, join CPD Campus as topic expert Juané Schreuder CA(SA) leads us through these amendments to ISRS4400(R), as well as other important factors to be aware of when planning and performing agreed-upon procedure engagements.

In doing so, SAICA and IRBA members will be developing the following professional competencies:
Main competency group: Technical competencies
Sub-competency group: Assurance and related services
Specific competency: Assurance engagements

What's included?

  • Two hours' live CPD event
  • 1 quiz
  • Certificate of participation / completion


  • What should be done when entering into an Agreed Upon Procedure engagement?
  • What need not be done when entering into an Agreed Upon Procedure engagement?
  • What updates have been made to the Revised ISRS4400 that professionals should be aware of?

Link with the SAICA Competency Framework

 You will also learn how to put the ideas presented to you into action and build your own personal brand through content marketing.