Agreed-Upon Procedures – ISRS 4400


The project objectives are to:

  • Redraft the standard using the clarity drafting conventions so that this standard is consistent with other IAASB International Standards
  • Revise the standard to better reflect practice in AUP engagements being undertaken



Project Stages

Board Papers

June 2019 August 2019 December 2019

Board Minutes

June 2019 August 2019

CAG Papers

September 2019


The Board approved ISRS 4400 (Revised) with 17 Board members voting for approval and one vote against. The revised ISRS will be effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022. Once the PIOB’s confirmation that due process was followed is received, the Board will formally release the standard.

In finalizing ISRS 4400 (Revised), the Board carefully deliberated the effective date and continued to focus on issues relating to compliance with independence requirements.

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