Agreed Upon Procedures
(AUP)Private School
The 2024-25 Agreed Upon Procedures Report must be received on or before September 15, 2025.
AUP School Financial Report Requirement
2024-25 Agreed Upon Procedures Mandatory TemplateSchool 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 2024-25 school year, must contract with a currently licensed 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)
To view and complete the 2024-25 School Financial Requirement Agreement (SFRA), click here.
If you would like to submit a paper copy instead, click here to download a printable SFRA.
Samples and References
Frequently Asked Questions
View the FAQ’s
Agreed Upon Procedure Presentations
The 2024-2025 AUP presentations will be available in the near future.
You may view the 2023-2024 presentations below.
You may view the 2023-2024 presentations below.
