B-BBEE Affidavits: Why CIBA Members Must Treat Them as Agreed-Upon Procedures Engagements

B-BBEE affidavits may look quick to complete, but they require more than filling in a form. When a practitioner helps a client with an affidavit, the work must be done as an Agreed-Upon Procedures (AUP) engagement. This means you check only the facts, perform the procedures agreed with the client, and then report exactly what you found. You do not give an opinion, you do not confirm compliance, and you do not provide assurance. You simply state the factual findings from the procedures performed. This protects you and gives the client a correct and defensible affidavit.