The performance of agreed-upon procedures is a service provided by registered accountants in accordance with the "Chinese Institute of Certified Public Accountants - Assurance Engagements No. 4101 - Assurance Engagements on Specific Aspects of Financial Statements or Specific Elements, Accounts, or Items of a Financial Statement" standard. It involves the execution of procedures with a review nature, as agreed upon with the specific entity, regarding particular financial data, a single financial statement, or a set of financial statements, and the issuance of a report on the procedures performed and their results.

We can provide various agreed-upon procedure services tailored to clients' specific needs, such as procedures for specific purposes or specific matters.