Agreed-upon procedures

The scope of our services is always adjusted to the individual needs of our clients. A particular service type provided is the so-called agreed-upon procedure, performed on the basis of a precise agreement as to objective, scope of activity and manner of procedure performance, as well as the form for a report. Agreed-upon procedures represent an open catalogue of work, with possible activities conducted as part of this type of service including:

  • pre-investment analyses, so-called due diligence (with regard to finance, tax and law – through the law office with which we collaborate);
  • analyses and verifications of a single financial statement area (e.g. receivables, liabilities, inventory and balance sheet in total), in accordance with procedures agreed upon between the parties;
  • analyses and verifications of selected procedures and systems (e.g. materials evidence, cash circulation, purchase cycle, internal control and remuneration review);
  • performance of procedures aimed at detecting possible embezzlement;
  • performance of particular activities, e.g. for a supervisory board, as part of support for corporate bodies.

The performance of this type of service requires discussion and precise agreement of individual procedures to be performed so as to achieve the objective of the contracting entity. A report usually presents the procedures performed and the results of individual instances.


We concentrate on understanding client objectives, and our experience in the performance of these highly specific services allows for the design of procedures corresponding to these objectives precisely. This approach, combined with the highest qualifications in the team undertaking the project, ensures full client satisfaction.

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