Engagement type
Agreed-Upon Procedures
Targeted testing of named balances or covenants for lenders, buyers, or parent company reporting packs.
From ¥180,000 · Fixed fee once procedures are listed
Who it is for
Companies answering a lender, buyer, or headquarters request for specific checks
Result you receive
Factual findings report limited to the agreed procedures
Duration & delivery
1–3 weeks. Remote-friendly with on-site visits when samples require inspection.
Provider
Assigned senior with partner review
Included
- Procedure schedule agreed in writing
- Evidence testing as specified
- Findings letter without an audit opinion
Not included
- Assurance opinion on the financial statements as a whole
How the work proceeds
- Draft procedure list
- Client confirmation
- Execution
- Findings delivery
Preparation & constraints
Prepare: Clear list of balances or covenants to test
Constraints: We report only what the procedures uncover; we do not expand scope midstream without a revised letter
Share the third-party request letter so we can draft procedures.
Request an estimate for this engagement