Why Choose Superstein PA for Your School’s AUP?

At Superstein PA, we navigate the unique complexities of Florida’s private education ecosystem with the precision that only decades of experience can provide.

• 70+ Years of Florida Authority: We have been a fixture in the Florida professional landscape. Our deep roots across the state give us an unparalleled understanding of the local regulatory environment and the specific needs of Florida institutions.
• Assurance Expertise: We bring years of focused experience in private school assurance compliance. We aren’t generalists; we are specialists who understand the nuances of AUP engagements, ensuring your school meets every standard required by the Florida Department of Education.
• A “No-Surprises” Process: Our role is to verify that your school is operating exactly as intended under state guidelines. We provide a clear, objective assessment that gives your board and the SFOs (Step Up and AAA) total confidence in your financial reporting.

What is the Florida Private School AUP Requirement?

In Florida, private schools receiving more than $250,000 in annual scholarship funds from organizations like Step Up for Students are legally required to undergo an Agreed-Upon Procedures (AUP) engagement. This financial oversight ensures that scholarship funds are utilized in strict accordance with state guidelines and program requirements.

Compliance with Florida Statute & Step Up for Students

Under Florida Statute Section 1002.421(1)(q), schools participating in state-funded programs must provide an annual report to the Scholarship Funding Organizations (SFOs).

Key Compliance Facts:

• The Threshold: Once your school exceeds $250k in scholarship revenue, the AUP becomes mandatory.
• The Deadline: Reports must be submitted to Step Up for Students or AAA Scholarships within the timeframe mandated by the Scholarship Funding Organizations’ annual calendars.

Frequently Asked Questions About AUP Engagements