根據澳門特別行政區公共資產監督規劃辦公室所頒佈的《受資助活動或項目查驗指引》，受資助方因開展某一活動或項目而從公共部門或實體取得公共敗政資助，且該活動或項目獲批給資助的金額達澳門元一百萬元或以上，則需聘請會計師事務所執行商定程序，並由其編製及出具有關執行商定程序的報告。

Pursuant to the Guidelines for Verification of Subsidised Activities or Projects issued by the Office for the Supervision and Planning of Public Assets of the Macao Special Administrative Region, where a grantee receives public financial subsidies from a public department or entity for carrying out an activity or project, and the approved subsidy amount for such activity or project reaches MOP 1,000,000 or above, the grantee shall engage an accounting firm to perform agreed-upon procedures and prepare and issue a report on such agreed-upon procedures.

商定程序報告通常是一種非鑑證類型的報告，通常由獨立的會計師事務所進行，旨在確保受資助的機構或團體的財務狀況和使用資金的情況符合政府的要求和標準。商定程序報告通常由政府或其他資助機構要求，以確保資金的使用符合相關的規定和要求。

An agreed-upon procedures report is generally a non-assurance report prepared by an independent accounting firm. It aims to verify that the financial position and fund utilisation of the subsidised organisation or association comply with the requirements and standards set by the Government. Such reports are usually required by the Government or other funding bodies to ensure that funds are used in accordance with the applicable rules and requirements.

我們提供商定程序報告服務，用以滿足澳門政府對受資助的機構或團體的要求。我們會根據指引的要求，對受資助機構或團體的項目執行商定程序，並報告項目的進展情況、資金使用情況等相關內容。我們的團隊擁有豐富的經驗和專業知識，能夠確保報告的準確性和可靠性能。

We provide agreed-upon procedures reporting services to meet the Macao Government’s requirements applicable to subsidised organisations or associations. In compliance with the Guidelines, we carry out agreed-upon procedures for subsidised organisations or associations in respect of their projects and report on relevant matters including project progress and fund utilisation. Our team has extensive experience and professional expertise to ensure the accuracy and reliability of the reports.