Not every engagement is a full statutory audit. As Chartered Accountants (AF 002259), CWC & ENG PLT provides a range of other assurance and engagement services — independent work scoped precisely to a defined purpose and audience, where a full audit opinion is not required or appropriate.
These engagements bring the same independence and professional rigour as our audit work to transactions, lender and regulator requirements, and specific verification needs.
Who These Services Are For
These engagements are typically the right fit if you are:
- An investor or acquirer needing independent due diligence before a transaction
- A company required by a lender, regulator, or counterparty to provide an assurance report
- A business needing specific procedures performed on financial information — not a full audit
- A grant recipient or licensee required to submit a special-purpose report
- A group needing factual findings on a subsidiary, joint venture, or acquisition target
- Any entity that needs credible, independent verification for a defined purpose
Our Assurance & Engagement Services
We deliver three core non-statutory engagement types:
Due Diligence
Independent financial and tax due diligence on acquisition targets, joint-venture partners, or investee companies — giving decision-makers a clear, verified picture of the numbers behind a transaction.
Agreed-Upon Procedures (AUP)
Specific procedures agreed with you and the report user, carried out under ISRS 4400, with our factual findings reported — ideal where a full audit opinion isn't required or appropriate.
Special-Purpose Assurance Reports
Assurance reports prepared for a defined purpose and audience — lenders, regulators, grant bodies, or counterparties — on financial information, compliance, or specific representations.
Due Diligence
Independent financial and tax due diligence that gives decision-makers a verified picture before a transaction — surfacing risks, exposures, and quality of earnings.
Financial due diligence
Review of historical performance, quality of earnings, working capital, and key financial risks of a target or partner.
Tax due diligence
Assessment of tax positions, exposures, and compliance history to surface liabilities before a transaction completes.
Transaction support
Clear, factual findings that support negotiation, pricing, and investment decisions — reported in plain language.
Agreed-Upon Procedures (AUP)
Where a full audit isn't required, we perform specific procedures you and the report user agree — and report our factual findings, carried out under ISRS 4400.
Scope agreed up front
You and the report user define exactly which procedures we perform — no more, no less — so the engagement stays focused and cost-effective.
Performed under ISRS 4400
Procedures are carried out to the international standard for agreed-upon-procedures engagements, ensuring credibility and consistency.
Factual findings reported
We report our findings as facts, without an opinion or conclusion — leaving the report users to draw their own conclusions.
Common uses
Covenant compliance, revenue or cost verification, grant acquittals, royalty statements, and specific balances or transactions.
Special-Purpose Assurance Reports
Assurance reports prepared for a defined purpose and named audience — lenders, regulators, grant bodies, or counterparties — over specific financial information, compliance, or representations.
Defined purpose & audience
Each report is prepared for a specific purpose and named users — such as a bank, regulator, or grant provider.
Financial or compliance subject matter
Assurance over specific financial information, regulatory compliance, or particular representations rather than a full set of statements.
Appropriate framework
Reported against the criteria relevant to the engagement, with our independence and professional standards applied throughout.
How We Work
Every engagement follows a clear, predictable path:
- 1Scope & engageWe clarify the purpose, the report users, and the exact procedures or subject matter, then confirm independence and issue a clear engagement letter and fee basis.
- 2Plan & agree proceduresFor AUP and special-purpose work, we agree the procedures or criteria with you and the report user so expectations are aligned before fieldwork begins.
- 3Perform the workWe carry out the agreed procedures, due-diligence review, or assurance work — documented to professional standards.
- 4Report findingsWe issue a clear report — factual findings for AUP, a due-diligence report, or a special-purpose assurance report — addressed to the intended users.
Why Choose CWC & ENG
Chartered Accountants
Engagements led by a licensed partner — MIA firm AF 002259 — with the same rigour as our statutory audit work.
Scoped to your need
We tailor each engagement to its purpose, so you pay only for the procedures and assurance you actually need.
Report-user aware
We keep the end user of the report in mind throughout, so the deliverable is credible and fit for its purpose.
Responsive delivery
Clear timelines and prompt communication — important when reports feed a transaction or regulatory deadline.
Speak With Our Partners
Every engagement is directly led by a licensed partner.
Frequently Asked Questions
Our Qualification and Recognition
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