Define, Agreed Upon Procedures Engagement

An attestation engagement in which a practitioner performs specific procedures on subject matter and reports the findings without providing an opinion or conclusion. **The practitioner does not need to restrict the distribution of the report to so-called specified users; now allows for the possibility of a general-use report** **Permits procedures to be developed during the engagement (and allows the practitioner to assist in developing the procedures) as long as the engaging party acknowledges the appropriateness of the procedures prior to issuance of the report**