Most clients and potential clients request typical accounting or audit services. Some, however, have specific needs (for example, a demand by a potential lender, regulatory authority, or other) that cannot be met by the traditional compilation, review, or audit of financial statements. In those cases, a nontraditional engagement will often provide the best alternative.
In some cases, nontraditional engagements occur when clients have a specific objective in mind (providing needed information for their use or someone else's), but not a specific type of service. They will often accept any engagement that results in a report on the information requested. Thus, we can often provide advice as to the most appropriate type of service in the circumstances.
Other times, a request for a traditional engagement may be an opportunity to provide a nontraditional engagement that better meets the client's needs. Also, a client might request an audit of the government's internal control when it really only wants specific procedures applied. In that case, an agreed-upon procedures engagement may be a better alternative.