Agreed Upon Procedures (AUP)
The 2022-23 Agreed Upon Procedures Report must be received on or before September 15, 2023.
AUP School Financial Report Requirement
2022-23 Agreed Upon Procedures Mandatory Template
School Financial Report Requirement
Per Florida statute 1002.421(1)(q), schools who receive more than $250,000 in scholarship dollars from the below programs, or in aggregate scholarship dollars from multiple programs for the 2022-23 school year, must contract with a currently licensed Florida Certified Public Accountant (CPA) with a firm licensed to perform attest engagements to conduct a set of Agreed Upon Procedures (AUP), regarding your usage of those funds.
- Florida Tax Credit Scholarship
- Family Empowerment Scholarship for Educational Options
- Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)
- Hope Scholarship
To view the 2022-23 AUP School Financial Report Requirement, click here
Samples and References
Frequently Asked Questions
Read FAQ’s 2022-2023
