Examination based on agreed procedures

The examination based on agreed-upon procedures is a specific engagement that provides targeted assurance on financial or operational aspects defined in advance with the client. Unlike a full audit, this engagement involves performing specific verifications according to an established specification, without expressing a general opinion on the financial statements.


PKF Morocco assists its clients in the implementation and execution of these procedures by ensuring:


A tailor-made approach: We define with you the points to be examined based on your specific needs (cash flow control, verification of certain expenses, compliance with regulatory standards, etc.).


Targeted control work: Our experts conduct tests and analyses on the identified elements, impartially, to provide objective conclusions.


Clear and structured reporting: We prepare a report detailing the findings, without expressing an opinion, but highlighting the key elements for informed decision-making.


This engagement is particularly useful for companies wishing to obtain specific insight into a financial issue, a one-off control, or as part of internal or regulatory procedures requiring independent external verification.