Agreed-Upon Procedures – Due Diligence

When clients engage Miller Kaplan Arase LLP for an agreed-upon procedure, they seek reliability, independence, professionalism, and efficiency precisely aligned with their specific directions and goals.  We have experience performing a full range of agreed-upon procedures (AUP), as defined by clients.  Miller Kaplan partners work with clients to clarify procedure parameters, and our reports offer clear assessments and recommendations within a business context.

Many of our agreed-upon procedures take the form of due diligence engagements.  Clients value the industry insights and strategic business intelligence that Miller Kaplan reports deliver.

We review and report upon pending transactions and deals, such as the sale or purchase of a business, mergers and acquisitions, and real estate dispositions and acquisitions.  In addition, we have conducted agreed-upon procedures in conjunction with audits of employee benefit plans, employer compliance/payroll, licensing agreements, business managers, and other areas.

Service Contacts

Catalina Kirby



Donald Garrett

Los Angeles


Michael Quackenbush

San Francisco