{"id":31,"date":"2026-10-16T09:27:51","date_gmt":"2026-10-16T09:27:51","guid":{"rendered":"https:\/\/elementor.ltheme.com\/lt-report\/agreed-upon-procedures\/"},"modified":"2026-10-16T23:42:07","modified_gmt":"2026-10-16T23:42:07","slug":"agreed-upon-procedures","status":"publish","type":"page","link":"https:\/\/elementor.ltheme.com\/lt-report\/services\/assurance\/agreed-upon-procedures\/","title":{"rendered":"Agreed-upon procedures"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31\" class=\"elementor elementor-31\">\n\t\t\t\t<section class=\"elementor-element elementor-element-38164bb e-con-boxed lt-sec lt-pagehead e-flex e-con e-parent\" data-id=\"38164bb\" data-element_type=\"container\" data-e-type=\"container\" id=\"top\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8f69830 e-con-full e-flex e-con e-child\" data-id=\"8f69830\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfaa753 lt-pagehead__title elementor-widget elementor-widget-heading\" data-id=\"dfaa753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Agreed-upon procedures<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b36ac9 lt-lead elementor-widget elementor-widget-text-editor\" data-id=\"2b36ac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Only the checks you and the reader agree, reported as facts found, with no opinion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-4c14fd8 e-con-boxed lt-sec lt-tint e-flex e-con e-parent\" data-id=\"4c14fd8\" data-element_type=\"container\" data-e-type=\"container\" id=\"examples\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-086bc6f elementor-widget elementor-widget-heading\" data-id=\"086bc6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What agreed-upon procedures can cover<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6be9bcd e-con-full lt-rows lt-rules e-flex e-con e-child\" data-id=\"6be9bcd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-44e55f6 e-grid e-con-full lt-rule e-con e-child\" data-id=\"44e55f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4984a6b lt-h4 elementor-widget elementor-widget-heading\" data-id=\"4984a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Grant spending<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43decf elementor-widget elementor-widget-text-editor\" data-id=\"f43decf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We check a sample of payments against the grant budget and the funder&#8217;s rules, and list what we found.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-939dd4d e-grid e-con-full lt-rule e-con e-child\" data-id=\"939dd4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca8e2e lt-h4 elementor-widget elementor-widget-heading\" data-id=\"1ca8e2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Turnover for a landlord<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ac92a elementor-widget elementor-widget-text-editor\" data-id=\"e1ac92a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We agree the sales figure on a turnover-rent statement to your records.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7244c4 e-grid e-con-full lt-rule e-con e-child\" data-id=\"a7244c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a897023 lt-h4 elementor-widget elementor-widget-heading\" data-id=\"a897023\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Franchise fees<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1348b2 elementor-widget elementor-widget-text-editor\" data-id=\"c1348b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We recompute the fees due to a franchisor from your sales reports.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbdc4e6 e-grid e-con-full lt-rule e-con e-child\" data-id=\"fbdc4e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71ea310 lt-h4 elementor-widget elementor-widget-heading\" data-id=\"71ea310\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Loan covenants<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e999446 elementor-widget elementor-widget-text-editor\" data-id=\"e999446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We recompute the ratios your lender sets from the accounts and list the results.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-92857c4 e-con-boxed lt-sec lt-dark lt-cta e-flex e-con e-parent\" data-id=\"92857c4\" data-element_type=\"container\" data-e-type=\"container\" id=\"quote-cta\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9d81375 e-grid e-con-full e-con e-child\" data-id=\"9d81375\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2febb79 lt-cta__title elementor-widget elementor-widget-heading\" data-id=\"2febb79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tell us who is asking<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20d436e e-con-full e-flex e-con e-child\" data-id=\"20d436e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-497e0b1 lt-lead elementor-widget elementor-widget-text-editor\" data-id=\"497e0b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A lender, a funder or the law usually decides which work you need. Send us the request and your year end; we reply with a fixed quote and a timetable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e95437 e-con-full lt-buttons  e-flex e-con e-child\" data-id=\"5e95437\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4543c0f lt-btn lt-btn--primary elementor-widget elementor-widget-button\" data-id=\"4543c0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/elementor.ltheme.com\/lt-report\/contact\/#quote\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a quote<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f66b1b lt-btn lt-btn--outline elementor-widget elementor-widget-button\" data-id=\"5f66b1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/elementor.ltheme.com\/lt-report\/audit-year\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See the audit year<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":25,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-31","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/31","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/comments?post=31"}],"version-history":[{"count":1,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/31\/revisions"}],"predecessor-version":[{"id":32,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/31\/revisions\/32"}],"up":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/pages\/25"}],"wp:attachment":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/media?parent=31"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}