Instructions

The Statewide AUP (SAUP) reporting requirement for all entities required to do audits per the Audit Law, LA R.S. 24:513, will continue for the 12/31/2022 - 11/30/2023 FYE. Criteria will be finalized and notices sent to CPAs in December.

Statewide Agreed Upon Procedures

Year 4 Statewide Agreed Upon Procedures Instructions (Updated 7/2022)

Year 4 Statewide Agreed Upon Procedures FAQ (Updated 07/2022)

Example AUP Report (Updated 11/2021)

Example Engagement Agreement (11/2021)

Example Representation Letter (Updated 11/2021)

Instructions

For questions, please contact Sandra Whitehead at (225) 339-3811 or via e-mail at swhitehead@lla.la.gov.