Brown Plus provides specialized services in reviews, meticulous compilations and tailored agreed-upon procedures (AUP) to our clients. Whether our clients are seeking to instill confidence in their stakeholders, fine-tune internal processes or address specific financial concerns, our experienced professionals are dedicated to delivering results that empower our clients’ businesses to thrive. See what’s possible for your business when you choose Brown Plus!

What is the Difference Between a Review, a Compilation and an Agreed-Upon Procedure?

The team at Brown Plus provides varying levels of attestation services that include reviews, compilations and agreed-upon procedures. The choice of service depends on factors such as the level of assurance needed, the intended audience for the financial information and the specific objectives of the engagement.


Reviews are less labor-intensive and expensive than audits, but they are a step beyond compilations in terms of providing assurance. The review process helps identify any material misstatements or inconsistencies in financial statements, which can prevent potential errors or fraud from going unnoticed. Brown Plus performs analytical procedures and inquiries of our clients’ management teams to obtain limited assurance on their financial statements.

The benefit of a review is that it will still provide a level of assurance to stakeholders about the credibility of the financial information being presented. Generally, reviews are used for growing businesses who are seeking more complex financing to attract new investors and potential buyers.

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Compilations are the most basic level of financial statements and do not provide any assurance. They do not require any analytical procedures and provide no understanding of the business’s internal control, fraud risk or accounting records.

Compilations help organizations produce properly formatted financial statements that adhere to accounting standards, making them suitable for external reporting. In most instances, compilations are used for internal purposes, such as management decision-making, planning and analysis. However, for small businesses that do not require a high level of assurance, compilations can be used to communicate financial information to external parties like lenders or regulatory agencies.

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Agreed-Upon Procedure (AUP) Engagement

With an AUP engagement, the Firm performs specific audit procedures that are agreed upon by the client’s business and any involved third parties. While it closely follows the procedures of an audit, an AUP engagement does not require an assurance statement. Instead, people who have access to the report can assess the findings themselves and draw their own conclusions. Some findings that might be included in the report include effectiveness of a specific internal control, fraud investigation, governmental requirements and more.
AUPs are designed to provide factual findings rather than opinions or conclusions, which can be valuable when stakeholders need unbiased information for decision-making. Our team takes a tailored approach, meaning AUPs can be customized to address specific concerns or areas of interests to meet the needs of our clients.

Why Choose Brown Plus?

Brown Plus has over 30 years of experience providing the best quality of service to our clients across various industries. Our team members hold numerous credentials, and our Firm has been nationally ranked by Accounting Today and Inside Public Accounting. We strive to be our clients’ trusted advisor and help them achieve extraordinary outcomes. Our team members stay up to date on industry knowledge and communicates with clients on any important updates.

To learn more about our review, compilation and agreed-upon procedure services, contact Brown Plus today!

Our Locations

Brown Plus provides services nationwide with a concentration of clients in the Mid-Atlantic region. Our offices are located throughout Pennsylvania and Maryland.