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

Frequently Asked Questions

Read FAQ’s 2022-2023

Agreed Upon Procedure Presentations

Agreed Upon Procedure Presentation for Schools
2022-23 AUP Webinar - School
Agreed Upon Procedure Presentation for CPAs
2022-23 AUP Webinar - CPA