Technically, it is an "EMS AUP". The EnviroReady Report is the proprietary marketing term or trade name for "agreed-upon-procedures applied to an Environmental Management Systems", an EMS, that meets or exceeds the requirements in ISO 14001:2004.
The engagement activity confirms the existence of an EMS based on the organization's self-declaration and evidence demonstrating that it has met or exceeded the requirements in ISO 14001:2004. The engagement is based on ISRS 4400. As the Professional Accountant must be independent from the entity that seeks the engagement, the EMS AUP or EnviroReady Report is considered a third party approach. The Professional Accountant offering the EnviroReady Report is not permitted to provide EMS consulting to his or her Report clients, just as registrars and certification companies are not to provide consulting support to their clients. The Report is conducted annually, and can be aligned with other yearly business reporting processes.
The EMS AUP is provided by a Professional Accountant, usually an SMP, who receives special training, recognition and maintains his or her status through 14000registry.
The EnviroReady Report is a confluence of the world of ISO and the accounting profession. It marries ISO 14001: 2004, which is the de facto international standard for environmental management, with an engagement activity to help organizations demonstrate stewardship and enhance their credibility. Stewardship begins with the willingness to be accountable to a larger body - be it other organizations, governments or the public.
Accountability closes the gap between intention and action. It makes organizations respectable; it is the foundation for an ethical business culture. It is the basis for a level of trust that is critical in a growing green global marketplace.
An EnviroReady Report can enhance the degree of public trust and confidence provided by an impartial and competent third party assessment. It was developed to provide organizations, particularly (but not exclusively) small businesses, with a recognized option that is affordable, delivered by an independent trusted professional accountant.
While you may not have heard of the EnviroReady Report before, it is not new. It was first developed in 1998 as a means to help small business demonstrate their accountability for the impacts their business have on the environment. In fact it is the basis for one of the four conformity assessment options recognized in ISO 14001: 2004.
In 2011 the engagement standard on which the EnviroReady Report was based was changed from that found within the CICA Handbook – Accounting and Assurance to ISRS 4400.
What an EMS AUP is not.
An EMS AUP is not a certification or registration service. As the Professional Accountant provides a Report of the factual findings of agreed-upon procedures, no assurance is expressed. Instead, users of the Report assess for themselves the procedures and findings reported by the Professional Accountant and draw their own conclusions from the auditor’s work.