At times a shareholder, director or other stakeholder may require a limited intervention or investigation into the financial affairs or processes at a company or business unit. This may take the form of a specific test, a predetermined objective to be achieved or any other business process to be reviewed.

Our engagement will be conducted in accordance with the International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements. In performing the agreed-upon procedures engagement, we will comply with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards), which does require us to be independent. An agreed-upon procedures engagement performed under ISRS 4400 (Revised) involves our performing the procedures agreed with you, and communicating the findings in the agreed-upon procedures report based on the procedures performed. You acknowledge that the procedures are appropriate for the purpose of the engagement. We make no representation regarding the appropriateness of the procedures. 

The procedures to be performed are agreed upon between the client and ourselves, and we will deliver the outcome in a professional report. Procedures are subject to the application of international quality standards that have to be applied, and at PKF–FCS Auditors we excel in satisfying, or exceeding, our clients’ expectations.