When a general review or compilation procedure is unable to provide the necessary level of assurance, ICS advisors are skilled in providing this level of assurance that combines the need to thoroughly understand your business goals with respect to the assignment with an independent verification of the findings and results. All our Agreed-Upon Procedure (AUP) engagements are customized to fit your requirements, and your specified users. We perform these services with knowledgeable and practical team members who are trained to deliver timely results to help drive improvements in internal controls that directly affect business growth.


Our AUP engagement teams are experienced with meeting the strict standards of the American Institute of Certified Public Accountants. We address concerns in the following areas, among others:

  • Request by an entity acquiring a business
  • Attestation report for the outsourcing of business activities to a third party
  • Verification of cash and security balances
  • Documentation of firm-wide business practices for privacy + security