Agreed Upon Procedures (AUP)
The 2021- 22 Agreed Upon Procedures Report must be received on or before September 15, 2022.
AUP School Financial Report Requirement
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 2021-22 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)
- John M. McKay Scholarship for Students with Disabilities
- Hope Scholarship
To view the 2021-22 AUP School Financial Report Requirement, Learn More
Frequently Asked Questions
Read FAQ’s 2020-2021
Agreed Upon Procedure Presentations
Agreed Upon Procedure Presentation for Schools
Agreed Upon Procedure Presentation for CPAs