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Agreed Upon Procedures

1718-667 07/31/2018
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Agreed Upon Procedures

Definitions and guidance regarding agreed upon procedures. Conditions for engagement performance. Sufficiency of procedures. Assertions. Nature, timing and extent of procedures. Responsibilities of the practitioner and other specified parties. Findings, workpapers and reports. Change to agreed upon procedures engagement from another type of engagement. Discussion of examples of common or most frequent types of agreed upon procedures engagements.

Objectives: Upon completion of this course participants should be able to:

  1. Determine wither a situation allows or calls for performing an agreed upon procedure.
  2. Apply the Attestation Standards related with agreed upon procedures engagements.

Instructional Delivery Method: Group Live.

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Auditing

Pre-requisite: At least one year auditing experience.

Advance Preparation: None

Level: Intermediate

Date: July 31, 2018

Registration: 1:15pm - 2:00pm               Seminar: 2:00pm - 6:00pm

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner

Place: Colegio de CPA, Capital Center Building I, PH 2, Hato Rey

Materials: This course will be paperless and the materials will be distributed electronically.  Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.


Accounting and Auditing 4.00

Precio General
$ 68.00