Engagement
Agreed-upon procedures
Targeted testing procedures agreed with you and a third party—useful for lenders, investors, or grantors who need specific confirmations.
Who this is for
Companies responding to a bank covenant request, investor diligence list, or grantor requirement that names specific balances or calculations to verify.
What you receive
A factual findings report describing the procedures performed and the results—without an audit opinion—so the requesting party can rely on defined checks.
- Procedure list agreed in writing with you and the requesting party
- Performance of those procedures on the named periods and accounts
- Findings report limited to the agreed scope
Outside the scope
- Assurance opinions or fair-presentation conclusions
- Unlimited expansion of procedures mid-engagement without a change order
How the work proceeds
We draft the procedure list, obtain written agreement from all parties, execute the tests, and issue the findings report.
Timeline & location
Often two to four weeks once documents are available.
Remote document review with optional on-site counts or inspections in Taiwan.
Preparation
Exact procedure wording from the lender or counterparty, plus the underlying schedules and source documents.
Fees
Quoted per procedure set; compact scopes often start near NT$45,000.