Agreed Upon Procedures (AUP)

The 2023-24 Agreed Upon Procedures Report must be received on or before September 15, 2024.
AUP School Financial Report Requirement
2023-24 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 and complete the 2023-24 School Financial Requirement Agreement (SFRA), click here.

If you would like to submit a paper copy instead, click here to download a printable SFRA.

Frequently Asked Questions

Read 2023-2024 FAQ’s

Agreed Upon Procedure Presentations

The 2023-24 Agreed Upon Procedures presentations will be available in the near future. 
You may view the 2022-23 presentations below.
Image of AUP cover
Agreed Upon Procedure Presentation for Schools
2023-24 AUP Webinar - School
Agreed Upon Procedure Presentation for CPAs
2022-23 AUP Webinar - CPA
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