{"id":35563,"date":"2025-12-17T16:31:59","date_gmt":"2025-12-17T15:31:59","guid":{"rendered":"https:\/\/www.pkf-attest.es\/services\/audit-assurance\/audit\/agreed-upon-procedures-report\/"},"modified":"2026-07-13T09:55:28","modified_gmt":"2026-07-13T07:55:28","slug":"agreed-upon-procedures-report","status":"publish","type":"page","link":"https:\/\/www.pkf-attest.es\/en\/services\/audit-assurance\/audit\/agreed-upon-procedures-report\/","title":{"rendered":"Agreed-Upon Procedures Report"},"content":{"rendered":"
\r\n\t
\r\n\t\t\t\t\t

\r\n\t\t\t\tAgreed-Upon Procedures Report\t\t\t\r\n\t\t\t<\/h1>\r\n\t\t\t\r\n\r\n\t\t\t\t\t\r\n\t<\/div>\r\n<\/div>\r\n\n\n\n
<\/div>\n\n\n\n
\n
\n

Report on Agreed Procedures<\/strong> for Specific Financial Needs<\/h2>\n\n\n\n
<\/div>\n\n\n\n

The efficient alternative to a full audit. Get the exact verification you need for grants, financing, or covenants.<\/p>\n<\/div><\/div>\n\n\n\n

\n

We verify specific needs<\/strong> without having to conduct a full audit.<\/h3>\n\n\n\n
<\/div>\n\n\n\n
\n
Request report<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
\n

Services for Agreed-Upon Procedures Reports<\/h2>\n\n\n\n
\n
\n

Justifying Subsidies and Public Aid<\/h3>\n\n\n\n
<\/div>\n\n\n\n

Contact an auditor<\/a><\/p>\n<\/div><\/div>\n\n\n\n

\n

Verification of loans or financial contracts required by banks<\/h3>\n\n\n\n
<\/div>\n\n\n\n

Contact an auditor<\/a><\/p>\n<\/div><\/div>\n\n\n\n

\n

Specific transparency:<\/h3>\n\n\n\n

Limited due diligence, purchase\/sale of assets, external shareholders<\/p>\n\n\n\n

Contact an auditor<\/a><\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n
\n
\r\n
\r\n
\r\n
\r\n \"Biscayan\r\n <\/div>\r\n
\r\n \"IMA\"\r\n <\/div>\r\n
\r\n \"Madrid\r\n <\/div>\r\n
\r\n \"Royal\r\n <\/div>\r\n
\r\n \"ohla\r\n <\/div>\r\n
\r\n \"Provincial\r\n <\/div>\r\n
\r\n \"Clariant\"\r\n <\/div>\r\n
\r\n \"norvento\r\n <\/div>\r\n
\r\n \"Adif\"\r\n <\/div>\r\n
\r\n \"Fraternidad\r\n <\/div>\r\n
\r\n \"Applus\"\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\n
<\/div>\n\n\n\n
\n
\n
\"\u00bfCu\u00e1ndo<\/figure>\n<\/div><\/div><\/div>\n\n\n\n
\n
<\/div>\n\n\n\n

When does a company need an Agreed-Upon Procedures Report?<\/h4>\n\n\n\n
<\/div>\n\n\n\n

> Verify that the sales and revenue figures are correct.<\/p>\n\n\n\n

> Extract comprehensive information in the event of possible account fraud<\/p>\n\n\n\n

> Justify in a timely manner the destination of funds from aid or subsidies.<\/p>\n\n\n\n

> Check the terms and conditions of contracts with banks, ratios, covenants<\/p>\n\n\n\n

> Verify financial and non-financial data within a Due Diligence process.<\/p>\n\n\n\n

<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\n

Why PKF Attest?<\/h2>\n\n\n\n

At PKF Attest a team of auditors with extensive experience and technical expertise. We analyze every piece of data, account, and situation with a thorough approach, ensuring clear, objective, and fully verifiable results.<\/p>\n\n\n\n

The success of our Agreed-Upon Procedures Reports is based on our auditing experience, precision in defining the scope, and an absolute commitment to objectivity and professionalism.<\/p>\n\n\n\n

We offer rigorous responses to specific needs, streamline processes, and provide the confidence and solidity that each report requires.<\/p>\n\n\n\n

<\/div>\n\n\n\n
<\/div>\n<\/div><\/div>\n\n\n\n
\n

<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

\n
\n
\n
\n
<\/div>\n\n\n\n
<\/div>\n\n\n\n

PKF Attest Process and Guarantees<\/h3>\n\n\n\n

Procedure for responding to agreed procedures reports<\/h2>\n\n\n\n
<\/div>\n\n\n\n

As technical auditors with experience in processing agreed-upon procedures reports, each step complies with the required regulations.<\/p>\n\n\n\n


We seek financial objectivity in response to the specific needs of each company. We streamline the justification of subsidies, verification of loans and financial contracts, and transparency for third parties.<\/p>\n<\/div><\/div>\n\n\n\n

\r\n
\r\n
\r\n
\r\n
\r\n
<\/div>\r\n
\r\n Agreement on terms between auditors and the entity <\/div>\r\n <\/div>\r\n
\r\n <\/div>\r\n <\/div>\r\n
\r\n
\r\n
<\/div>\r\n
\r\n Submission of supporting documentation from the company <\/div>\r\n <\/div>\r\n
\r\n <\/div>\r\n <\/div>\r\n
\r\n
\r\n
<\/div>\r\n
\r\n Audit team <\/div>\r\n <\/div>\r\n
\r\n <\/div>\r\n <\/div>\r\n
\r\n
\r\n
<\/div>\r\n
\r\n Compliance with applicable regulations <\/div>\r\n <\/div>\r\n
\r\n <\/div>\r\n <\/div>\r\n
\r\n
\r\n
<\/div>\r\n
\r\n Transparency of procedures <\/div>\r\n <\/div>\r\n
\r\n <\/div>\r\n <\/div>\r\n
\r\n
\r\n
<\/div>\r\n
\r\n Letter of representations <\/div>\r\n <\/div>\r\n
\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\n
\n
\n

Get a<\/strong> report that supports your results<\/p>\n<\/div><\/div>\n\n\n\n

\n
\n
Contact an auditor<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\n
<\/div>\n\n\n\n

We serve<\/p>\n\n\n\n

Companies with bank financing, recipients of public aid, companies with external shareholders, etc.<\/h2>\n\n\n\n
<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\n
\n

\n Audit FAQs <\/h2>\n
\n
\n \n

\n Are agreed-upon procedures statutory audits? <\/h3>\n \n \"\"\n <\/span>\n <\/summary>\n
\n
\n

They are not statutory audits; they do establish the legal frameworks of auditing and the applicable requirements, including references to international standards and the regulation of auditors.<\/p> <\/div>\n <\/div>\n <\/details>\n <\/div>\n <\/div>\n