What are Agreed-Upon Procedures (AUP) Engagements?
An agreed-upon procedures (AUP) engagement uses procedures similar to an audit, but on a more limited scale. When performing an AUP engagement, we make no
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An agreed-upon procedures (AUP) engagement uses procedures similar to an audit, but on a more limited scale. When performing an AUP engagement, we make no
By Lee Klumpp, CPA, CGMA In 2016, the Financial Accounting Standards Board (FASB) updated its lease accounting rules (ASC 842) and closed a diversity in
By Barbara Finke, CPA First, what is an audit (and what is it not)? The purpose of an audit, as defined by the American Institute
By Tammy Ricciardella, CPA As calendar-year-end nonprofits have worked through the implementation of Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial
By Amy Guerra, CPA Historically there has been diversity in practice among nonprofits with regard to presentation of restricted cash and cash equivalents in the
By Lee Klumpp, CPA, CGMA The Financial Accounting Standards Board (FASB or the Board) issued Accounting Standards Update (ASU) 2019-03, Updating the Definition of Collections,
By Tammy Ricciardella, CPA Nonprofit organizations with calendar year ends are working to implement the provisions of Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic
A feature examining the role of private equity in the real estate sector. Federal regulators—the Federal Deposit Insurance Corporation (FDIC) and the Office of the
By Tammy Ricciardella, CPA As organizations look to implement ASU 2016-14 and meet its requirements, they must account for how these changes may impact how
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