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Service

Step Up AUP

Independent Agreed-Upon Procedures engagements for Florida private schools participating in the Step Up For Students scholarship programs. We help your school meet compliance requirements efficiently — so you can focus on your students.

Scope of Work

What the AUP Covers

The Step Up For Students AUP is a targeted compliance engagement — not a full audit. We perform the specific procedures required by the scholarship organization to verify enrollment, tuition, and disbursement accuracy for each participating school year.

  • Agreed-upon procedures (AUP) engagements per AICPA AT-C Section 215
  • Verification of student enrollment and eligibility records
  • Review of tuition and fee schedules submitted to Step Up For Students
  • Testing of scholarship disbursement and receipt documentation
  • Assessment of Florida Department of Education compliance requirements
  • Reporting directly to Step Up For Students and school leadership
  • Prior-year findings follow-up and corrective action support
  • Guidance on record-keeping best practices to prepare for future AUPs

Methodology

Our AUP Process

01

Engagement Planning

We review your enrollment records, tuition schedules, and prior AUP reports to tailor our procedures to the specific requirements issued by Step Up For Students.

02

Fieldwork & Testing

Our CPAs perform the agreed-upon procedures — verifying student eligibility, confirming scholarship amounts, and testing documentation for each selected scholarship recipient.

03

Findings & Exceptions

We document all findings, exceptions, and observations in accordance with AICPA standards and communicate them clearly to school administration before finalizing the report.

04

Report Delivery

The completed AUP report is delivered to Step Up For Students on your behalf, along with a summary memo for school leadership outlining any recommended corrective actions.

Common Questions

AUP FAQ

Answers to the questions Florida private schools most often ask about the Step Up For Students AUP requirement.

The Consultation Vault

Initialize Your
Strategic Review

Take the first step toward financial clarity. Our team is ready to understand your unique needs and craft a tailored approach to your organization's fiscal health.

Phone

(813) 283-0642

Email

admin@hcpagrp.com

Location

Downtown Tampa, Florida