倘根據資助協議，需要為資助項目進行審計或商定程序之情況。如﹕

"倘受資助者於資助計劃的所有受資助活動／項目（包括資助期為1年的活動／項目及資助期為2年的活動／項目）的批給資助金額合計100萬澳門元或以上，受資助者必須於簽訂同意書翌日起計60日內以書面通知基金就項目所選用之執業會計師、會計師事務所、可提供會計和稅務服務的會計師、可提供會計和稅務服務的會計公司，並提交業務約定書。"

"倘受資助者於本資助計劃受資助項目的批給資助金額合計100萬澳門元或以上，總結報告及“審計報告”（即經執業會計師或會計師事務所審核的記載整個資助期內項目運作情況的損益表，以及受資助者的資產負債表）；。"

Where an audit or agreed-upon procedures engagement for funded projects is required under the funding agreement, for example:

"If the total approved funding amount for all funded activities/projects of the grantee under the funding scheme (including activities/projects with a funding period of 1 year and activities/projects with a funding period of 2 years) reaches MOP 1,000,000 or above, the grantee must, within 60 days from the day after signing the consent form, notify the Fund in writing of the practising accountant, accounting firm, accountant providing accounting and tax services or accounting company providing accounting and tax services selected for the project, and submit the engagement letter."

"If the total approved funding amount for the grantee’s funded projects under this funding scheme reaches MOP 1,000,000 or above, a summary report and an “Audit Report” (namely the profit and loss statement covering project operations throughout the funding period reviewed by a practising accountant or accounting firm, together with the balance sheet of the grantee) shall be provided."