Slide 2

Agreed-upon Procedures - Important Updates on the Revised ISRS 4400

Date: Jun 29, 2022 - Jun 29, 2022

CPD hours: 2 Hours

Time: 10:00 - 12:00

Event Type: Webinar

Presenter: Lettie Janse van Vuuren
CA (SA), Registered Auditor

Recently there has been a noticeable global need for increased accountability of both financial and non-financial information. Accountants and auditors have a responsibility to enhance the degree of confidence of intended users of this information.


Recently there has been a noticeable global need for increased accountability of both financial and non-financial information. Accountants and auditors have a responsibility to enhance the degree of confidence of intended users of this information. 

As far as dependable information goes, SME clients may not need an audit, but may find Agreed-upon procedures (AUP) engagements a very useful and valuable non-audit service. ISRS 4400 (Revised), Agreed-upon Procedures Engagements, has been revised to respond to the growing demand for these engagements, particularly because a broad range of stakeholders, such as regulators, funding bodies and creditors, use Agreed-upon Procedures reports to address increased accountability. 

During this webinar we will highlight key changes and discuss some sample AUP engagements as we assist you to grow your practice by performing AUP engagements for your clients. Join our technical expert Lettie Janse van Vuuren CA(SA) on 29 June  2022 from 10:00 a.m. to 12:00 p.m. as she unpacks the changes and focus areas of the Revised ISRS 4400 on Agreed-upon Procedures in an understandable format.    

Competencies developed in this webinar 

   By attending this webinar you will develop the following competencies:   

  • Knowledge of when an organisation will require an AUP engagement instead of the other assurance and related services. 

  • Be aware of the contents of the revised ISRS 4400 and all the significant enhancements made to it.  

  • Know and apply statutory, professional and ethical issues related to the undertaking of an AUP engagement. 

  • Apply key matters which underlie the agreement of scope and terms of an AUP engagement.  

  • Identify the possibility of, and need to, rely on other parties when performing an AUP engagement. 


   The webinar will cover the following topics:   

  • Introduction 

    • What is an Agreed-upon Procedures (AUP) engagement? 

    • When is it appropriate to use? 

    • Benefits of Agreed-upon Procedures. 

    • AUPs on financial and non-financial information (by regulation and by demand). 

  • Content of the full ISRS 4400 in a nutshell: 

    • Objectives. 

    • Requirements (Planning, Procedures and Reporting). 

    • Application. 

    • Other explanatory material and appendices. 

  • Significant changes to the Revised ISRS 4400: 

    • Scope and responsibilities. 

    • Compliance with independence requirements. 

    • Professional judgment. 

    • Engagement acceptance and continuance. 

    • Using the work of a practitioner’s expert. 

    • The Agreed-upon Procedures Report. 

  • Bonus material published by IFAC: 

    • Choosing the right service – comparing Audit, Review, Compilation and Agreed-upon Procedures. 

    • Growing your practice with Agreed-upon Procedures engagements. 

    • Case study examples. 

Obtaining your CPD certificate   

 This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAIBA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

 About the presenter  

 Lettie Janse van Vuuren CA(SA), RA  

Lettie is a Chartered Accountant, Registered Auditor, as well as an Assessor and Moderator. She joined SA Accounting Academy in November 2017 as Head of Technical. As a professional trainer and webinar host, she is able to hold the attention of an audience with her relaxed and humorous presentation style.  She has a unique ability to communicate with delegates at their respective levels of knowledge and experience.  Over the last 20 years, she has trained thousands of partners, managers, trainee accountants and other professionals.   

She is responsible for researching, compiling and presenting our MCLU (Monthly Compliance and Legislation Updates). She was the Professional Development Manager at SAICA for 4 years and in charge of accrediting new training offices and monitoring existing ones (including the moderation of training offices and trainee assessments).  

Who should attend?   

   The following persons will benefit from attending this webinar:   

  • Professional accountants including: CA(SA), Professional Accountant (SA), BAP(SA), ACCA, AGA(SA), FCCA, and BA(SA). 

  • Registered auditors. 

  • Accounting officers. 

  • Trainee accountants. 


  • R 450.00 - Online admission - Individual. 

  • Group Price 1    - R950 (maximum of 5 attendees) 

  • Group Price 2    - R1 850 (maximum of 10 attendees) 

  • Group Price 3    - R2 650 (maximum of 15 attendees) 


Steps to register for the event:   

If you already have a profile, login and register for the webinar.  

If you don’t have a profile, create a free profile then login and register for the webinar.  

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series).  

Click here to find out about the Technical Resource Centre & CPD Subscription options.  

 Additional material  

   By attending this webinar you will be provided with:  

  • Summarised slide presentation. 

  • Detailed course material. 

  • Source documents for reference/resource library.  

  • You can ask questions during the webinar and you will also have access to the presenter after the webinar.  

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