before the practitioner can perform an agreed-upon procedures engagement ...

Conditions that must be met before the practitioner can perform an agreed-upon procedures engagement includes: 

• Independence 
• Party engaging the practitioner is responsible for the subject matter, or has a reasonable basis for providing a written assertion about the subject matter
• Prospective financial statements include a summary of significant assumptions.

Do note the following, if an auditor of a non-issuer concludes to change an audit engagement to an agreed-upon procedures engagement (with reason), there is no need to include in the report the reference to the original audit engagement (but may include references to procedures). Realize that this type of audit engagement change is to a lower-level type of engagement. 

​cc: Audit